中小企業營利事業所得稅申報之決策分析

Abstract

本研究試圖以決策行為分析建立企業制定營利事業所得稅申報決策的行為模型，並將中小企業視為唯一的決策者，在不同的查稅機率假設下進行申報決策，最後推論出應採取何種申報制度的決策門檻。本研究根據決策問題制定兩種模型，其一為將稅捐稽徵機關的查稅機率視為常數；二是將查稅機率視為會受到營業收入與行業類別影響的變數。根據模型結果可得出研究結論，當企業擁有較高的營收，其呈報費用的決策門檻隨之降低，而使用擴大書審制度進行申報就會有越高的被查稅風險，企業也就越不會使用擴大書審申報。而另一方面，企業的查稅機率也會受到不同行業左右，當行業中稅捐稽徵機關核定的擴大書審率與同業淨利率差距越大時，稅捐稽徵機關越會去對該企業進行查稅。因此，行業別也會影響企業使用擴大書審的決策。

This study attempts to develop a behavioral model of enterprises' decision making in making business income tax filing by using decision analysis method, treating SMEs as the only decision maker to make filing decisions under different assumptions of business tax rate, and finally deducing the decision threshold of which filing system should be adopted. Two models are developed based on the decision problem: one is to treat the tax rate of the tax inspection authority as a constant; the other is to treat the tax rate as a variable that is affected by business annual revenue and industry types. According to the results of the models, it can be concluded that when enterprises have higher revenue, their decision threshold for reporting expenses decreases, and the higher the risk of being investigated when filing under the “Audit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF” , the less enterprises will use the filing system. On the other hand, the probability of tax investigation of tax inspection authority will be affected by different industries, when the industry in the tax authorities approved the “Net Profit Margin Ratio of Audit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF” and the greater the difference between The Profit Standard of the Same Trade Concerned, the tax authorities will go to the enterprise to investigate the tax. Therefore, industrial types will also affect the decision to use the “Audit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF”.