稅務行政訴訟形式與實體問題認知之差異—比較法官、律師及會計師

• Main Authors: 傅馨儀, Fu,Shin Yi
• Language: 中文
• Published: 國立政治大學
• Subjects: 稅務訴訟; 稅務訴訟代理人; 舉證責任; 稅務訴訟制度; The tax litigation; Attorney at tax litigation; Onus probandi; The tax litigation system
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0095353010%22.

我國稅務訴訟案件繫屬於行政法院，並佔行政法院約四成左右。因此若能達成稅務訴訟案件訴訟經濟之效果，對行政法院或訴訟代理人而言均相當重要。惟欲使法官清楚訴訟代理人對稅務案件的陳述重點需要某程度的訴訟技巧，才能配合法院達成訴訟經濟，並且達到會計事務所替當事人妥適處理個案的目標。本論文藉由重要議題之問卷訪問，尋求訴訟代理人律師及會計師與法官間順利溝通的平臺。本論文以法院行政救濟實務為主要討論架構，篩選數個重要議題，例如稅務訴訟案件個案須認定與查證何事項（包含會影響法官形成心證之因素、稅務訴訟案件之舉證責任及稅務訴訟案件法律適用與法律解釋方式等），並針對個案內容訴狀之撰寫方式，依照法院審究重點方向，以理則學的邏輯論述方式，討論稅務訴訟案件之形式與實體應著重之內涵，目的在提供實務界行政訴訟之訴訟代理人參考，以利進行稅務訴訟案件。 本文文末另對稅務行政訴訟制度提出改革建議，諸如：增設訴訟輔導科以便利人民行使訴訟權；並為達成訴訟經濟，法官與稅務訴訟代理人均加強稅法會計知識之專業訓練課程；建議設置專業稅務訴訟法院與研議專家參審制等，作為改進稅務行政訴訟制度之參考。 === Tax litigation is in the administrative court in Taiwan, and occupies the administrative court approximately about 40%. If we can achieve effect of the tax affairs lawsuit economy, it is quite important to the administrative court or the legal representative (including lawyer and certified public accountant). We wants to achieve the lawsuit economy, and achieves the goal of the Public accounting firms for the litigant case, must let judges clear legal representative statements’ key point of the tax cases, those need lawsuit skill. This essay aim to those important topic to design questionnaire, By judges、attorney at law and accountant fill in the questionnaire, seeks between legal representative (attorney at law and accountant) and judge the communication platform. The thesis select several important topics, discuss composition in view of the case content, as well as the court investigates the key direction and how to using the logical elaboration way to describe dispute issues. In order to help judge and legal representative carries on the tax litigation cases. Finally this paper puts forward the reform proposal of tax administrative lawsuit legal system, such as: establishment Tax administrative lawsuit counseling branch, specialist training curriculum of Tax and accounting, the suggestion establishment specialized lawsuit court, the expert participates in the trial……etc.