兩岸稅捐徵收管理之比較研究

摘要在全球貿易自由化的同時，中國大陸已從過去鎖國經濟模式蛻變成全球製造工廠，並以其生產製造優勢襲擊全球製造產業。而我國近年來產業結構快速變遷，在面對工資上漲、人力缺乏及中國大陸廣大內需市場磁吸效應下，傳統資本與勞力密集製造業紛紛轉至中國大陸。在此一情況下我國台商對中國大陸地區依賴程度日益加深，當地稅務活動及稽徵制度對我國台商的影響，將更為深遠而複雜。因此本論文將探討兩岸稅捐徵收管理的差異，針對兩岸稅籍帳證及稅捐稽徵程序，分析兩岸法規制定的過程、機構及其差異性，研究過程中透過蒐集兩岸政府、主管機關發布之相關法律條文，針對我國「稅捐稽徵法」及中國大陸「稅收徵收管理法」及其相關法律的規定做比較分析。在納稅申報上本研究發現，台灣納稅義務人申報不實原因，並非對稅制不熟悉或稽徵單位缺乏納稅義務人收入資訊，主因是缺乏完善納稅信用評價機制，對於誠實繳納稅賦或投機取巧的納稅人無法產生完善激勵或懲處作用，導致納稅人誠實申報意願低落。至於中國大陸其稽徵機關稅源控管及稅務登記制度無法有效的落實，徵管單位彼此間的資訊也無法充份分享，因此其納稅申報制度並不妥善，無法有效抑止稅源流失。而在兩岸徵管能力方面，我國現階段徵管制度上並無較顯著性問題。反觀中國大陸現階段徵收管理方式與我國相較下仍具有改善空間，在稅款徵收方面漏徵、漏管情況相當嚴重，執法效率不彰，且稽徵單位本身監管能力尚且不足。

關鍵字

兩岸；稅捐稽徵；徵收管理；稅籍帳證

並列摘要

Abstract At the same time, mainland China turn into a global manufacturing plant from a closed of the economic model; its comparative advantage in manufacturing raided the global manufacturing market. Taiwan's industrial structure has experienced rapid changes recently with rising wages due to a lack of manpower and huge domestic demand. In response to these market conditions, the traditional capital and labor-intensive manufacturing industries have moved to the mainland China. Because of this situation, Taiwanese businessmen in mainland China are putting more pressure on the local tax system and Tax collection. The impact the collection system will be deeper and more complex than before; therefore, this paper will explore the administration of tax collection differences between the mainland China and Taiwan including accounting books, accounts receipts, and tax collection procedures for mainland China and Taiwan. It will also study mainland China’s and Taiwan’s process of formulating laws and regulations, doing a comparative analysis on Taiwan’s "tax collection regulations" and mainland China’s "Administration of Tax Collection .” This research found that the Taiwan people pay inadequate amounts of taxes for different reasons; either they are not familiar with the tax collection system, its administration, or its rules do to a lack of information. The main reason, however, is the lack of a sound taxation credit evaluation mechanism, or a perfect incentive system for honest tax payment or punishment system for dishonest payment. The result is low returns for honest tax payers. As for the mainland China, tax collection authority’s sources of revenue and tax registration system can not be effectively implemented, and information is not being fully shared between the agencies. The tax declaration system is not perfect, and can not effectively restrain the loss of taxes. In tax collection between Mainland China and Taiwan, the Taiwan administration, at this stage there has no significant problems. On the other hand, the mainland China at this stage is betterment compared to Taiwan. There is a very serious leek in the tax collection levy. Law enforcement is inefficient, and the ability of the administration to monitor its tax collection units is also inadequate.