The Study of Local Tax Administrative Relief from Pingtung County

• Main Authors: LIAO, LI-CHIU, 廖麗秋
• Other Authors: HUANG, TSAI-YUAN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/mxx79e

碩士 === 國立屏東大學 === 國際貿易學系碩士班 === 107 === 　　In recent years, with the rising public awareness, the people's expectations and demands for the government have continued to increase. Taxation is a precious and limited resource that is indispensable for government administration. In addition to taxation according to law, it is inevitable that both parties will have different legal opinions. In order to protect the rights and interests of the people, administrative sanctions for illegal or improper, there should also be a smooth administrative relief channel, "Review" and "Appeal" are a part of administrative relief, to compensate for the damage to the people's rights and interests and to ensure proper tax administrative relief, to maintain the government's tax revenue, through the operation of the test, clarify the advantages and disadvantages of the administrative relief system, strengthen the taxation education and propaganda work, in response to regulations that easily cause misunderstandings among the people, to safeguard social justice and reconcile the overall interests of the country. 　　This study takes the Pingtung County Government Finance and Taxation Bureau as the main axis of the tax collection, such as: stamp duty, license tax, land price tax, Tianfu (scheduled before the completion of the draft), land value-added tax, housing tax, deed tax, entertainment tax and special tax. It is subject to the application review and the case of the appeal, supplemented by the types of administrative relief as stipulated in the Tax Collection Law and the Pleading Law. The case is studied from 102 to 106 years, and the application for review and referral of the petition is for the natural or legal person. The situation, the proportion of tax distribution in each locality, whether the tax amount in the application review case is equal, the distribution of the review decision and the outcome of the appeal decision, the decision of the review decision and the outcome of the appeal and the relevance of each tax purpose, and the understanding of the administrative disciplinary action of the original disposal authority Whether there is any negligence, whether the people have misinterpreted the legal orders or administrative rules, through the mechanism of consultation, soliciting opinions and communication between the two parties, and then withdrawing the investigation or appealing to reduce the source of the lawsuit, and whether the results of the review decision or the appeal decision are legal and objectivity. 　　The results of this study show that the number of administrative reliefs issued by natural persons or legal persons is significantly different by the chi-square test. The proportion of tax distribution in each locality is also significantly different. The average tax amount of natural persons or legal persons is not equal. And the decision to appeal does not present the same decision. Through the contingency check, the results of the review decision and the appeal decision are independent and irrelevant to each tax item. Using the single factor variance analysis, the average tax amount for each tax item is also not equal. 　　During the study period, the taxation relief procedure was highly controversial. The taxpayer's rights protection law was implemented. Whether to increase the complexity of administrative relief or extend the administrative relief period should be discussed by follow-up researchers.