The Discussion Of Penalties For Violation Of The Provision Of The Withholding Obligation─ROC Source Income Withholding Cases As The Center Of The Controversy

• Main Authors: Jr Shiuan Li, 李芷軒
• Other Authors: Tzu Lung Sheng
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/46541547258801522430

碩士 === 國立中正大學 === 財經法律學研究所 === 101 === The imposition of taxes is the country's main source of revenue and expenditure，Countries in tax，the collection and approval of the taxes are the mission of any country， In principle, it should be a public law duty of loyalty to their duties and the execution of civil，However，the Income Tax Act adopts the system of pay-as- earn(PAYE) by designating specific individual as the tax withholder，who，at the time of paying tax payer’s income，deducts the tax amout in accordance with regulated withholding rate or procedure，submits to the national treasury within the statutory period，completes the tax withholding voucher to the taxing authority and issues the withholding certificates to the tax payers. The purpose of this tax withholding obligation is to ensure the state’s timely collection oa tax income，to facilitate the dispatching of funds，and to take actual control over the taxing information，necessity to enhance the public interests. The withholding obligation is different from the taxpayers. The tax witholders withholding obligations suffered violation of punishment, whether it should be light on the taxpayers, as well as withholding agents of the subjective element of willful misconduct attributable to that, whether it should be different from the taxpayer. Especially in the offshore companies to pay for profit-seeking enterprise's income fee,we must first identify whether the ROC source income or not, the case of the Republic of China source income, only to determine whether the proceeds of the issue should be withheld. In the face of complex tax regulations and the scope of a professional field, most people are familiar with professional regulations difficult circumstances,whether or not the withholding of negative high duty of care. The judgment in negligence should distinguish from the actors fault varies its level of penalties.On the result in the punishment should not violate the principle of proportionality. Article 114 of the existing provisions of the Income Tax Law to be withheld and a tax deduction or a short multiple punishment as a basis, and did not set the maximum amount of penalty if there is unreasonable. Legislators should consider withholding agent is legally the status to make the most of proper legislation. So before adopting the principle of proportionality test, in order to achieve substantial tax fairness, in the specific case to achieve tax justice.