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標題: | 論營利事業所得稅之擴大書面審核制度 A Study on Expanded Application of the Audit by Reviewing Declaration on Tax Returns |
作者: | 邱創昕 Chuang-Hsin Chiu |
指導教授: | 柯格鐘 Ke-Chung Ko |
關鍵字: | 擴大書面審核,帳簿憑證協力義務,推計課稅,同業利潤標準,依法課稅原則,行為罰,漏稅罰, Expanded Application of the Audit by Reviewing Declaration on Tax Returns,The Obligation of Taxpayers to Assist in Bookkeeping and Vouchers,Tax Estimation,The Profit Standard of the Same Trade Concerned,Principle of Taxation by Law,Penalties for Violation of a Duty to Act,Penalties for Tax Evasion, |
出版年 : | 2024 |
學位: | 碩士 |
摘要: | 本文從帳簿憑證協力義務之角度出發,分析營利事業所得稅之擴大書面審核制度。首先分析帳簿憑證協力義務之規範及實務履行現況,並就申報適用擴大書審者普遍帳證不全之可能成因,提出本文淺見。此外,本文也以實務觀察之角度,分析擴大書審要點第2 點是否符合依法課稅原則。
申報適用擴大書審之營利事業若未履行帳簿憑證協力義務,在稅法上會產生按同業利潤標準推計課稅與處罰兩種法律效果。關於推計課稅的部分,本文以「合理性」與「客觀性」(司法院釋字第218 號解釋及納稅者權利保護法第14 條第2 項參照)分析現行同業利潤標準,並且提出稽徵機關具體可以如何作為,包括參照外國推計課稅制度以及結合我國既有制度,來使同業利潤標準更具備合理性與客觀性。 關於處罰的部分,本文除了對於違反帳簿憑證協力義務之行為罰規定進行分析,分析範圍也包含擴大書審要點第10 點之漏稅罰特別規定,以及財政部函釋對於嗣後經稽徵機關發現實際營業額高於原查定營業額之小規模營利事業免處漏稅罰之作法。關於擴大書審要點第10 點第2款規定得按同業利潤標準推計結果處罰違反處罰法上基本原則之疑義,本文提出可以如何適度解決法理上的疑義並兼顧稽徵實務操作便利性的作法,供稽徵實務參考。另關於財政部函釋對於小規模營利事業免處漏稅罰的部分,本文則提出財政部函釋在規範上可能尚須思考之處,以維護租稅公平。 結論上,面對擴大書審制度之稅基侵蝕與量能課稅原則問題,本文認為若可按同業全年營業收入淨額及非營業收入合計3,000 萬元以下申報案件之平均利潤水準訂定擴大書審純益率標準,並將擴大書審純益率按經營規模進行劃分之規範概念納入現行同業利潤標準,則擴大書審制度應無產生稅基侵蝕與違反量能課稅原則之疑慮。 This article starts from the perspective of the obligation of taxpayers to assist in bookkeeping and vouchers, analyzing Expanded Application of the Audit by Reviewing Declaration on Tax Returns. Initially, it analyzes the regulations and practical performance of the obligation of taxpayers to assist in bookkeeping and vouchers. It also presents some insights into the common causes of incomplete accounting records and documents when applying for Expanded Application of the Audit by Reviewing Declaration on Tax Returns. Additionally, this article, from a practical observation standpoint, assesses whether the 2nd point of the Guidelines for Expanded Application of the Audit by Reviewing Declaration on Tax Returns comply with Principle of Taxation by Law. For businesses applying for Expanded Application of the Audit by Reviewing Declaration on Tax Returns, failure to fulfill the obligation of taxpayers to assist in bookkeeping and vouchers results in two legal effects in tax law: estimated taxation based on the profit standard of the same trade concerned and penalties. Regarding tax estimation, this article analyzes the current profit standard in terms of "reasonableness" and "objectivity" (referring to Judicial Yuan Interpretation No. 218 and Article 14, Paragraph 2 of The Taxpayer Rights Protection Act). It also suggests how tax authorities could act, including referring to foreign tax estimation systems and integrating them with existing domestic systems to make current profit standard more reasonable and objective. Concerning penalties, this article not only analyzes penalty provisions for violating the obligation of taxpayers to assist in bookkeeping and vouchers but also examines the scope of penalties, including the special provisions for tax evasion in the 10th point of the Guidelines for Expanded Application of the Audit by Reviewing Declaration on Tax Returns. It addresses the Ministry of Finance's interpretation regarding exempting small-scale businesses from penalties for tax evasion when the actual turnover is found to exceed the initially assessed turnover by the tax authorities. Regarding the doubt about penalizing based on the profit standard calculation results according to the 10th point, 2nd clause of the Guidelines violation against the fundamental principles of penalty laws, this article suggests ways to reasonably address legal doubts while considering the convenience of tax administration practices, providing guidance for tax authorities. In addition, concerning the Ministry of Finance's interpretation regarding exempting small-scale businesses from penalties for tax evasion, this article suggests areas for the Ministry of Finance to consider in the regulations to maintain fair taxation. In conclusion, facing issues of tax base erosion and the ability to pay principle in the Expanded Application of the Audit by Reviewing Declaration on Tax Returns system, this article proposes that if the expanded written audit net profit standard is established based on the average profit level of cases with total annual net business income and non-business income combined below NT$ 30 million, and if the concept of normative division of expanded written audit net profit rates based on business scale is incorporated into the current profit standard, this system should not lead to concerns about tax base erosion or violation of the ability to pay principle. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/91400 |
DOI: | 10.6342/NTU202304588 |
全文授權: | 同意授權(限校園內公開) |
顯示於系所單位: | 法律學系 |
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