平成20年税制改正及.pdfVIP

平成２０年度税制改正及び 税務行政に関する意見書 平成１９年３月２０日 東京税理士会 【目 次】 Ⅰ．はじめに······················································ 1 Ⅱ．基本的考え方·················································· 1 Ⅲ．早急に改正を必要とする要望事項································ 3 Ⅳ．税制改正に関する要望事項 －租税特別措置法の関連規定を含む－ ···· 4 【一．国税通則法及び税務行政に関する事項】························ 4 1．国税通則法第１条に税務行政の公正の確保と 透明性の向上等に関する文言の追記········································4 2．国税通則法を改正し、納税者権利の章典制定································4 3．納税者の代理人として選任できる旨の規定を創設····························4 4．税務関係書類の閲覧及び謄写に関する規定を創設····························4 5．税務調査手続に関する規定を整備··········································4 6．税務行政処分の手続に関する規定を整備····································5 7．事後救済手続に関する規定の整備充実······································5 8．税務行政手続の明確化····················································6 9．税務苦情処理機関の設置に関する規定を創設································6 10．行政立法手続に関する規定を創設··········································6 11．個人情報保護に関する施策を講じること····································6 【二．国税及び地方税に共通する事項】······························7 1．納税者番号制度導入に反対················································7 2．印紙税の廃止 ···························································7 3．中小法人について法人税の延納及び地方税の徴収猶予制度の復活··············7 4．更正の請求期間を5年に延長···············································7 5．所得税、個人住民税の最高税率の維持、最低税率の引下げ····················7 6．所得税電子申告をしたすべての納税者に税額控除を適用（新規要望）············8 7．e-Tax、eLTAXの連動措置··················································8 8．電子申告データ閲覧・印刷に関する規定の創設（新規要望）·