1990年10月20日,台湾“财政部”指出:税捐稽征机关计算纳税人的租金收入,仍应依照所得税法规定办理,纳税人如有异议时,稽征机关必须查明实际租金状况,如无法查得时,则应以土地税法规定改课。 1990年10月22日,台湾“财政部”表示:打税务官司不一定要经过四关(即复查、诉愿、再诉愿、行政诉讼),纳税人如对税捐稽征机关所做出的处分不服,可直接跳过复查程序,直接向“财政部”提出诉愿申请。 On October 20, 1990, Taiwan’s “Ministry of Finance” pointed out: Tax collection agencies calculate the taxpayers’ rent income still in accordance with the provisions of the Income Tax Law. If the taxpayer objections, the tax collection authority must find out the actual rent status If unable to check, it should land tax law to change course. On October 22, 1990, Taiwan’s “Ministry of Finance” said: It is not necessary for tax-lawsuits to go through the four stages (review, appeal, re-appeal and administrative litigation). Taxpayers who punish the tax collection agencies Not satisfied, you can skip the review process directly to the “Ministry of Finance” petition petition.