Application of Tax Law on The Relationship between Principle of Legal Reservation

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Title:	Application of Tax Law on The Relationship between Principle of Legal Reservation
Authors:	CHANG, CHEN-HAO
Contributors:	會計與資訊學系
Keywords:	principle of legal reservation;J.Y. Interpretation No.443;principle of taxation by law
Date:	2016
Issue Date:	2016-08-17 03:25:52 (UTC+0)
Publisher:	亞洲大學
Abstract:	Over time as well as social change pattern, the tax issue is also growing slowly, no longer as before simple, need more laws or legal interpretations, specification for these new events, rent tax law in taiwan is closely related to compatriots, everywhere in daily life to touch Rent tax law related issues, and because often come into contact with, Rent tax law and formulate the need more rigorous, but the law is a big framework, make it difficult to implement or will a little vague, in this case the ministry of Finance will release a number of executive orders and legal interpretations, make these have a clearer interpretation of framework and practice, let people have to follow standard in terms of tax. But the rent tax law earlier develop resulting in lack of clarity in the provisions of law, ministry of finance have to from time to time release legal interpretations, on the basis of tax. But its appropriateness violation the constitutional court No. 443 of explains intention, in other words, ministry of finance as soon as possible according to the spirit principle of legal reservation, the current tax law be amended, to achieve tax law fairness, the effective implementation of the rights of taxpayers, it is very imperative.
Appears in Collections:	[Department of Accounting and Information Systems] Theses & dissertations

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