釋字745 - 考試

By Cara
at 2017-02-08T18:28
at 2017-02-08T18:28
Table of Contents
http://www.judicial.gov.tw/constitutionalcourt/p03_01_1.asp?expno=745
解釋字號
釋字第745號 【薪資所得未許實額減除費用是否違憲案】
解釋公布院令
中華民國106年2月8日 院台大二字第1060003592號
解釋文
1
所得稅法第14條第1項第3類第1款及第2款、同法第17條第1項第2款第3目之2關於薪資所得之計算,僅許薪資所得者就個人薪資收入,減除定額之薪資所得特別扣除額,而不許薪資所得者於該年度之必要費用超過法定扣除額時,得以列舉或其他方式減除必要費用,於此範圍內,與憲法第7條平等權保障之意旨不符,相關機關應自本解釋公布之日起二年內,依本解釋之意旨,檢討修正所得稅法相關規定。
2
財政部中華民國74年4月23日台財稅第14917號函釋關於大專院校兼任教師授課鐘點費亦屬薪資所得部分,與憲法第19條租稅法律主義及第23條規定尚無牴觸。
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