| Summary: | 碩士 === 銘傳大學 === 公共事務學系碩士在職專班 === 97 === In the current tax law, succession to debt of taxation is not well-defined. The authorities stipulate the taxes of taxpayer before dying shall be an obligation, which is a debt of heir based on general succession principle. If the heir doesn’t claim limited succession or waive succession, the heir shall pay in full the outstanding taxes. However, some professors claim that debt of taxation shall not be transferred to the heirs due to debt of taxation shall be exclusive to the heirs’ debt based on the principle of statutory tax. There are also some other professors believe that succession to debt of taxation shall be limited to the total amount of inheritance. On the other hand, the Tax Collection Law shall prevail other tax laws because a special law prevails over a general law. According to what is mentioned above, there is a considerable gap between practice and theory.
In this article, several topics are discussed and analyzed through documentary analysis, acts interpretation act, and case analysis. Issues include:
1.The definition of debt of taxation.
2.Is the debt of taxation exclusive？
3.Is debt of taxation applicable to the regulations of the Civil Law？
4.Is debt of taxation applicable to the regulations of the Tax Collection Law in terms of the principle of statutory tax and the principle that a special law prevails over a general law?
5.From the perspective of Interpretation of Grand Justices No.622, is the succession of debt of taxation limited to the total amount of inheritance？
6.The feasibility of the limited succession.
The following suggestions are proposed based on the results of research and analysis:
1.According to Interpretation of Grand Justices No. 621 And No. 622, the succession to debt of taxation shall be limited to total amount of inheritance.
2.Abandon outdate regulations issued by the Ministry of Justice or the Ministry of Finance.
3.Establishing a mechanism of heritage liquidation: First of all, heirs shall report the inheritance honestly. Meanwhile, the debt of taxation of the ancestor shall be correctly calculated. The heirs shall pay in the taxes within the total amount of inheritance.
4.If the heirs do not pay in the debt of taxation before inheritance, he or she shall be identified as taxpayer and be imposed the unpaid tax.
5.According to the principle of statutory tax, it is necessary to revise the controversial law. The article 14 of the Tax Collection Act is suggested to be revised.
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