| 摘要: | 2016年12月28日制定公布「納稅者權利保護法」，該法第19及20條關於納稅者保護組織中之納稅者保護官及納稅者權利保護諮詢會相關規定確實能發揮其保障納稅者的相關功能?筆者透過國內外文獻及國內學者意見，並希望能藉本文作者意見做為日後修法可能之方向。
本論文共計五章，先由緒論及納稅者權利保護法立法過程及內容，由研究動機及研究目的之介紹來開啟研究之題目，分別由納稅者保護組織中之納稅者保護官(以下稱納保官)及納稅權利保護諮詢會(以下稱納諮會)，分別就其設立目的、方式及資格做法條介紹後加以檢討，並提出我國現行制度下關於納稅者保護機制之檢討與改進之方法，最後由學者於研討會討論帶出筆者關心該議題之重點，並試以己身意見草擬修正草案，以期能提供相關問題解決方法並更加完整保障納稅義務人權利。
On December 28, 2016, the "Taxpayer Rights Protection Law" was promulgated. Articles 19 and 20 on this law is about Taxpayer Protection Organization and the Taxpayer Rights Protection Advisory Committee can effectively play their taxpayers? The author through the domestic and foreign literature and scholars' opinions, and hopes that the author's opinion can be used as a possible direction for future revisions.
This thesis consists of five chapters. Firstly, it introduces the process and content of the taxpayer's rights and protection law, and introduces the research motivation and research purpose to start the research topic. The taxpayer protection officers and the taxation rights protection advisory committee , after reviewing the establishment purpose, method and qualifications of the article, and reviewing them, and put forward the review and improvement methods of the taxpayer protection mechanism under China's current system Finally, scholars brought the author's focus on this issue during the discussion at the seminar, and tried to draft amendments based on his own opinions, in order to provide solutions to related issues and more fully protect the rights of taxpayers. |
