破產債務人奢侈浪費問題之研究-兼論稅務法制下欠稅大戶之相關實務問題;A Study on the Luxury and Waste Problem of Bankrupt Debtor, with the Tax Evading Person on Tax System

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題名:	破產債務人奢侈浪費問題之研究-兼論稅務法制下欠稅大戶之相關實務問題;A Study on the Luxury and Waste Problem of Bankrupt Debtor, with the Tax Evading Person on Tax System
作者:	詹雅婷;Ya-ting Chan
貢獻者:	產業經濟研究所
關鍵詞:	行政執行法第17-1條;禁奢條款;欠稅;奢侈浪費;禁奢制度;免責制度;卡債風暴;稅務法制;Administrative Execution Act section 17-1;Luxury and waste;extravagantly;bankrupt system;discharge;nondischargeable;Credit Card Crisis;tax system;tax evading
日期:	2012-01-31
上傳時間:	2012-06-15 20:35:47 (UTC+8)
摘要:	2005年末我國發生卡債風暴，許多人成為了無法翻身的「卡奴」，而社會輿論一面倒將原因歸咎於銀行的浮濫發卡，為解決此一問題制定了《消費者債務清理條例》並自2008年起施行至今。但現今調查該條例的施行狀況，卻發現與立法初衷有很大的落差，目前有近八成五的案件獲得不免責裁定之結果，最主要的原因就是法官對於奢侈浪費的認定沒有標準可循，再加上自由心證的認定結果，使更多破產債務人受到不免責裁定，如此一來，非但無法解決卡奴的債務問題，更動搖了破產免責制度的根基。另破產債務人之奢侈浪費認定問題，已成為目前影響裁定破產不免責的最大宗因素，而欠稅大戶毫不避諱的奢侈浪費行為，亦使得其他誠實納稅的人民感到氣憤不公。2010年行政執行法第17-1條正式公布施行，即是仿照香港破產法制之規定，針對欠稅大戶的生活程度明確列舉禁止規定，是我國第一個對奢侈浪費問題明確提出標準供參考的法條。雖然破產債務人與欠稅義務人兩者有本質上的不同，但對於積欠私人金錢債務或滯欠國家稅金債務所衍生之生活程度規範，於某種程度上有其相似性存在。故本論文將自我國法院實務判決進行歸納分析，在破產法制的施行現狀下，嘗試對於「奢侈浪費」行為提出判斷標準，並佐以行政執行法第17-1條之禁奢規定，以期形成較明確、具體、清晰的判斷流程，並讓禁奢制度趨於一致，進而為我國建構出禁奢制度之藍圖。At the end of 2005 the credit card crisis arose unexpectedly, making the majority of creditcard holders slaves to the system. The public opinion blame this to the over issuing of credit cards by the banks. In 2008, the Consumer Insolvency Act was introduced to solve this problem. To solve this problem, government formulated The Consumer Insolvency Act and executes from 2008 until now. According to the investigation, there has nearly 85% cases are presumed to be nondischargeable which has a gap with the legislative’s original intention. The primary cause of destroying the discharge system is scanty of the standard of luxury and waste recognized. On the other side, the government announced The Administrative Execution Act section 17-1 as an anti-delinquency measure to supervise people who is tax evasion lives extravagantly, and this is the first Act which provide specific standard about the prohibition of luxury and waste behavior (hereinafter “the Standard”). Although there are essential differences between bankrupt debtor and the tax evading person similarities can also be found. Consequently, this article focus on taking shape of the Standard, looking forward to be more specific, clear and definite, and furthermore this article also try to let the Standard tends to be consistent between bankrupt system and tax system, then construct a fine blueprint of the Standard.
顯示於類別:	[產業經濟研究所] 博碩士論文

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