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多缴及误缴退税源自于税收法定原则、不当得利制度和税收债务关系理论的共同作用,它是在税收征管过程中由于征纳一方或双方的非主观故意原因而发生的公法上之不当得利之债。我国现行税收征管法关于退税的规定一直备受质疑,也造成了司法裁决中关于退税构成的认定之难。2015年《税收征收管理法》中对此条文进行了修订,有所进步,但亦有所缺憾。结合我国台湾地区的相关立法规定并反思,退税的缘由合理与程序正义两项主题是我国税收征收管理法进一步修缮理应着力的地方。
Overpayment and mistaken payment of tax rebates originated from the legal principle of tax, the system of unjust enrichment and the theory of the relationship between taxation and debt. It is the result of the non-subjective intent of one or both parties in the process of tax collection and administration Unjust enrichment of the debt. China’s current Tax Administration Law on the provisions of the tax rebate has been questioned, but also resulted in the judicial decision on the composition of the tax rebate difficult. This provision was amended in the 2015 Tax Collection and Management Law, which has made some improvements, but also has some shortcomings. In combination with the relevant legislative provisions in Taiwan of our country and reflection, the two main themes of the reason for the tax rebate and the procedural justice are the areas where the tax collection and management law of our country should be further rehabilitated.