您的瀏覽器不支援JavaScript語法,但是並不影響您獲取本網站的內容
司法院內部與外部景觀圖片動畫
::: | | 大法官 | 案件審理 | 大法官解釋 | 相關法規 | |
 
多條件查詢頁面按鈕

 

:::
 

大法官解釋表頭

(釋字第 267 號 )      友善列印PRINT  
Interpretation
J.Y.
Interpretation
NO.267 
Date 1990/10/11
Issue Are the legislative purposes of civilian housing as set forth in the letter Tai-Tsai-Shue-Tze No. 37639 issued by the Ministry of Finance in conformity with the Constitution?
Holding
1
    Article 15, Paragraph 2, Subparagraph 1, of the House Tax Act stipulates that the civilian housing apportioned for sale by the government shall be subject to one-half of the regular tax rate in order to extend tax benefits to low-income civilians. In accordance with such purpose, the Ministry of Finance, taking into consideration the then existing social and economic conditions, explained the meaning of such civilian housing in the letter Tai-Tsai-Shue-Tze No. 37639 dated October 27, 1975, and declared such legislative purposes to be in conformity with the Constitution.


Reasoning
1
    Under Article 19 of the Constitution, the people have the obligation to pay taxes. The phrase “payment of taxes as required by law” means that both the scope of taxation and tax exemption shall be stipulated by law. However, in the event of doubt as to the application of law, the relevant authority may, by its own authority, render an interpretation thereon that reflects the purpose of the law.

2
    Article 15, Paragraph 2, Subparagraph 1, of the House Tax Act provides that civilian housing apportioned for sale by the government shall be subject to one-half of the regular tax rate which, as evidenced by the relevant explanation documented in the Legislative Yuan’s Review Report, intends to provide taxation benefits to low-income people (the indigent) to lessen their economic burden. Civilian housing refers to housing apportioned for sale to people of low-income at a flat price, and naturally does not include housing offered for sale by the government at non-flat regular prices. To avoid doubt concerning the application of this tax-cut law, the Ministry of Finance followed the original legislative intent taking into account the then existing social and economic conditions, and stated in the letter, Tai-Tsai-Shue-Tze No. 37639, issued on December 27, 1975: “Civilian housing shall fulfill the following criteria: 1. Must not exceed twelve pings of construction per household; 2. Must comply with standards of the people who will live in said premises, not the people who will come to buy said premises at auction; and 3. The price of civilian housing shall not exceed the construction cost thereof, and the interest derived from construction loans shall be borne by the government.” The determination made based upon the foregoing definition of civilian housing as a guideline for authenticating the facts does not surpass the boundaries of the abovementioned law and does not contravene the Constitution. Such standards for identifying civilian housing shall be reasonably modified in accordance with the changes in the social and economic environment. In fact, it should be noted that the Ministry of Finance has, over a period of time, set forth standards for certain special housing, such as housing apportioned for sale to inhabitants of buildings constructed without licenses that are torn down for reconstruction.

'Translated by Eleanor Y.Y. Chin, Esq. and Chien Yeh Law Offices.

 

BACK

 
 
::: Home 中文(Chinese) Site Map
 
使用聲明 Copyright©2004 JUSTICES OF THE CONSTITUTIONSL COURT. JUDICIAL YUAN 本網站建議使用解析度為1024*768全彩及Explorer5.5以上瀏覽器     通過A+等級無障礙網頁檢測
多條件查詢頁面連結點 解釋爭點總覽頁面連結點