大法官解釋 釋字第746號 |
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| 公佈日期：20170224 |
| 解釋爭點 |
| （一）稅捐稽徵法第20條及遺產稅及贈與稅法第51條第1項規定，逾期繳納稅捐應加徵滯納金，是否違憲？ （二）財政部中華民國80年4月8日台財稅第790445422號函及81年10月9日台財稅第811680291號函，認為納稅義務人就復查決定補徵之應納稅額依法提起訴願，逾繳納期限始繳納應納稅額半數時，應就該半數加徵滯納金是否違憲？ （三）遺產稅及贈與稅法第51條第2項規定，就應納稅款及滯納金，自滯納期限翌日起加徵滯納利息，是否違憲？ |
| 【註腳】 [1] 加徵滯納金期間最高30日，財政部82年1月5日台財稅第811688010號函參照。 [2] U.S. Code: Title 26-INTERNAL REVENUE CODE § 6651 “(a) Addition to the tax.--In case of failure-- (2) to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or (3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefore (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.” §6656(a) “In the case of any failure by any person to deposit (as required by this title or by regulations of the Secretary under this title) on the date prescribed therefor any amount of tax imposed by this title in such government depository as is authorized under section 6302(c) to receive such deposit, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be imposed upon such person a penalty equal to the applicable percentage of the amount of the underpayment. (b) (1)(A) (i) 2 percent if the failure is for not more than 5 days, (ii) 5 percent if the failure is for more than 5 days but not more than 15 days, and (iii) 10 percent if the failure is for more than 15 days.” 德國租稅通則第240條第1項：「租稅於清償日屆滿時仍未繳納者，應就捨棄尾數之未繳納租稅金額，對每開始1月之滯納期間加徵百分之一之滯納金；應捨棄不足50歐元之尾數。⋯⋯」（陳敏，德國租稅通則，司法院，102年5月，頁450） [3] 財政部94年9月6日台財稅字第09404554830號函、95年4月17日台財稅字第09504523880號函參照。 [4] 德國租稅通則第240條第1項：「⋯⋯租稅或租稅退還之核定，經廢棄、變更或依第129條規定更正者，已成立之滯納金不受影響；責任裁決經撤銷、廢止或依第129條規定更正者，亦同。請求權因抵銷而消滅者，抵銷權人之債務於屆至清償期前已成立之滯納金不受影響。」（陳敏，德國租稅通則，司法院，102年5月，頁451） [5] 本院釋字第224號解釋參照。 [6] 財政部80年4月8日台財稅第790445422號函（即本解釋案審查客體之一）參照。 [7]此滯納金數額，將依納稅義務人於此加徵滯納金期間內已繳稅款及最後核定之稅款額為計算、調整並退還溢繳金額本息。（財政部87年5月21日台財稅第871944245號函參照） |
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