论文部分内容阅读
一、特别法优于普通法普通法是措施行于台湾省全境,适用于全体纳税人的关于一般税收事项的法律。特别法是指施行于台湾省某些特定区域、特定时间、运用于特定身份纳税人的关于特定税收事项的法律。对同一税收事项,普通法和特别法均有规定时,应优先适用特别法。例如,一九七八年七月修正前的印花税法规定,发货票按售价金额的千分之四粘贴印花;而奖励投资条例规定,出口外销的发货票按售价金额的千分之一粘贴印花。此时,印花税法为普通法,奖励投资条例为特别法,所以应优先适用奖励投资条例,对出口外销的发货票,按售价金额的千分之一粘贴印花。
I. Special Law Outperforms Common Law The common law is a law that applies to all taxpayers in the whole territory of Taiwan and on general tax matters. Levies are laws that apply to specific tax matters that apply to a specific taxpayer at certain times in certain areas of Taiwan. For the same tax matters, both common law and lex specialis, special law should be given priority. For example, the stamp duty law before the July 1978 amendment stipulated that the invoice should be printed at a rate of four thousandths of the selling price. In the case of the rewarding investment regulations, the invoice for export sales should be in the order of one thousandth of the selling price One of the paste printing. At this point, the stamp duty law is the common law, incentives for investment regulations for the special law, priority should be applied reward investment regulations, the export sales of invoices, one-thousandth of the amount of the price of the paste paste printing.