The Surveying of Tax Administrative Penalty－A Study Focusing on Business Tax Fines

• Main Authors: Wu Ying-Jhang, 吳英樟
• Other Authors: Tsang-Tu Lin
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/tz5he5

碩士 === 國防大學 === 法律學系 === 102 === The punishments of violating Tax-Related objections must be clear on whether the behavior is intentional or the fault of the appointment, and whether the conduct is illegal and could be impugned. The Tax-Related Punishment can be divided into The Punishment for Violating the Duty to Act and The Punishment for Tax Evasion. For violation of tax obligations should be ordered The Punishment for Violating The Duty to Act, and should be ordered The Punishment for Tax Evasion if results in tax evasion results. Business Tax Fines is one order of The Tax-Related Punishment, taken by means of punishment for those who are in violation of the obligations The Business Tax Act lesser. Tribunal should be first applied to The Business Tax Act, or The Tax Collection Act. If the tax laws were not clearly defined than applied, The Administrative Procedure Act and The Administrative Penalty Act, Tax authorities must be the subject to the interpretative rules of The Ministry of Finance issued or The Reference Table for Fines and Multiples of Punishments, and must not violate the general principles of law, such as The Principle of Statutory Taxpaying, The Principle of Applying the Newer or the More Lenient Law, The Principle of No Double Jeopardy for The Same Cause of Action. Violation of Business Tax obligations, such as The Punishment for Violating The Duty to Act should be ordered and also complied with The Punishment for Tax Evasion, unless the punishment is used different means to achieve administrative purposes which should not be repeated punishment. The Order of The Ministry of Finance issued the " Reference Table for Fines and Multiples of Punishments " corporations are administrative rules, but still the fact of the occurrence of a strong binding effect. The Ministry of Finance should be timely to review the revised statement of reference, remove the non-discretionary nature of the provisions, and strengthen the discretion of the trial discretionary basis and subtraction factor. To shoot people argue against tax credit in Business Tax in enforce case at courts, The Ministry of Finance should bring forth an amendment to The Business Tax Enforcement Rules; The Business Tax Act article 46, paragraph 3, due to tax authorities verify the signature from business, has shown just in case the state, The Ministry of Finance to amend the law should be deleted.