加值型及非加值型營業稅復查維持率之影響因素研究

Abstract

疏減訟源為稅捐稽徵機關近來極力推動之目標，有鑑於營業稅核定對於我國營利事業的權益有重大影響，本研究以復查維持金額比率作為營業稅核定品質之衡量指標；創先以實證研究方法，建立假說及多元線性迴歸模型，分析原查核定品質之影響因素，期能提出相關改進建議，以提升稽徵效率及達成疏減訟源之目標。 本研究為檢測核定品質之影響因素，以12個解釋變數進行分析，在復查案件之公司面與核定品質之關係部分，股份有限公司(COMPAMY-2)於全部及本稅復查核定品質呈現顯著負向影響，會計師代理人(AGENT-2)、盡協力義務者(CO)等2個變數於全部、本稅及罰鍰復查核定品質均呈現顯著負向影響，可供稅捐稽徵機關於租稅宣導或企業座談時之參考依據，避免其於復查階段始配合提示相關資料，俾利降低訟源與稅務行政成本。 於復查案件調整依據與核定品質之關係方面，營業稅法第51條第1款罰鍰(FIRST-F)於罰鍰復查核定品質呈現顯著負向影響，而營業稅法第51條第5款本稅及罰鍰(FIFTH-M、FIFTH-F)分別於本稅及罰鍰復查核定品質呈現顯著負向影響。值得稅捐稽徵機關檢討改進核定品質之方向，於擬定查審計劃時應更妥善周延。如營業稅法第51條第5款(虛報進項稅額者)調查證據之確實掌握，於查核時可輔以交易相對人之資金查核，審視是否有資金回流之情事。 另就審查人員查核經驗與核定品質之關係而言，復查員經驗(RE)於全部及罰鍰復查核定品質呈現顯著正向影響，復查審理時間(RET)於全部、本稅及罰鍰復查核定品質呈現顯著正向影響。根本源頭為原查應於復查案件送交法務單位前，應確實落實「復查初審機制」。

Reduction of litigation is one objective which Taiwan’s tax authority strongly promotes in recent years. In view of the significant impact on the interests of our domestic profit-seeking enterprises caused by approved business tax, the study applied The Decided to Maintain Ratio as the measurement indicators for business tax approved quality. The current study pioneered to establish hypothesis and Multivariate linear regression model, analyzed factors affecting MAQ and FAQ using empirical studies. The study intends to propose relevant recommendations of improvement in order to upgrade collection efficiency and achieve reduction litigation. The study conducted an experiment using 12 explanatory variables to detect factors affecting approved quality. In the case of the review of the relationship between the company and approved by the quality of the surface portion, Limited (COMPAMY-2) to all and all of the tax review approved quality exhibits significant negative correlation , two variables of accountant agent (AGENT-2) and cooperation obligations(CO) to all, all of the tax and fines review approved quality exhibits significant negative correlation. It is available for reference on the basis of tax offices and tax advocacy or business discussion of time, avoid it in the review stage with only prompt Information, it helps to reduce administrative costs and tax litigation source. In the case review relationship based on the Adjusted basis and approved quality, Business Tax Law Article 51, paragraph 1, fines (FIRST-F) for fines to review the approved quality exhibits significant negative correlation. The Business Tax Law Article 51, paragraph 5, of the taxes and fines (FIFTH-M、FIFTH-F), respectively, in the present review the taxes and fines approved quality exhibits significant negative correlation. It’s worth reviewing the tax offices to improve the quality of the approved direction, at the time of preparation of the review program should be more properly. Just like really grasp Business Tax Article 51, paragraph 5 (input tax by false) investigation of evidence, with the transaction counterpart funds check, check whether there is intent to reflux of funds. In addition to examining the relationship between experience and staff to check the quality of the terms of the approved, Review Exper experience (RE) for all and fines review the approved quality rendered significant positive correlation. Review Examine time (RET) approved quality rendered significant positive correlation to all ,and the tax and fines review. The fundamental reason for the original should be sent before the forensic unit to review cases, should indeed implement“Preliminary review mechanism”.