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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 洪一薰 | zh_TW |
dc.contributor.advisor | I-Hsuan Hong | en |
dc.contributor.author | 吳宗翰 | zh_TW |
dc.contributor.author | TZONG-HANN WU | en |
dc.date.accessioned | 2023-08-01T16:18:08Z | - |
dc.date.available | 2023-11-09 | - |
dc.date.copyright | 2023-08-01 | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2023-07-03 | - |
dc.identifier.citation | 中文文獻
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87996 | - |
dc.description.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。 | zh_TW |
dc.description.abstract | 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”. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-01T16:18:08Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2023-08-01T16:18:08Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 目錄 I
圖目錄 II 表目錄 III 第一章 緒論 1 第二章 文獻回顧 3 第一節 租稅規避之相關研究 3 第二節 租稅減免之相關研究 6 第三章 租稅理論概論 10 第一節 租稅理論 10 第二節 營利事業所得稅與其申報制度 11 一、營利事業所得稅之基本介紹 11 二、營利事業所得稅之申報制度 12 第四章 研究設計 19 第一節 研究之基本假設 19 第二節 查稅機率為常數 20 第三節 查稅機率隨營業額與利潤率差距呈現正向 24 第五章 數值分析 29 第一節 查稅機率為常數之決策行為分析 29 第二節 查稅機率隨營業額與利潤率差距呈現正向變動之決策行為分析 34 第六章 結論與建議 39 參考文獻 41 | - |
dc.language.iso | zh_TW | - |
dc.title | 中小企業營利事業所得稅申報之決策分析 | zh_TW |
dc.title | Income Tax of Small and Medium-sized Analysis of Filing Entriprises in Taiwan | en |
dc.type | Thesis | - |
dc.date.schoolyear | 111-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 黃奎隆;陳文智 | zh_TW |
dc.contributor.oralexamcommittee | Kwei-Long Huang;Wen-Chih Chen | en |
dc.subject.keyword | 中小企業,營利事業所得稅,擴大書審,所得額標準,同業利潤率, | zh_TW |
dc.subject.keyword | Small and Medium-sized Enterprises(SMEs),Business income tax,Audit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF,The Standards of Income,The Profit Standard of the Same Trade Concerned, | en |
dc.relation.page | 44 | - |
dc.identifier.doi | 10.6342/NTU202301226 | - |
dc.rights.note | 同意授權(全球公開) | - |
dc.date.accepted | 2023-07-04 | - |
dc.contributor.author-college | 工學院 | - |
dc.contributor.author-dept | 工業工程學研究所 | - |
顯示於系所單位: | 工業工程學研究所 |
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