虛設行號問題嚴重影響財政,如何找出虛設行號,預防逃漏稅之犯罪行為,值得探究。本研究運用專家意見以層級分析法探討虛設行號特徵權重,萃取變數再以主成份分析法驗證經法院判決確定虛設行號案例之特徵因子,研究結果顯示專家意見層級分析法以檢舉通報協查資料構面項下之上游供應商被告發家數、進項異常比率、其他單位發現異常通報協查案件、進銷方憑證交查產出之B表、進方憑證與稽徵機關蒐集之無效統一發票作交查產出之C表等五指標較受重視;而主成份分析法實證資料顯示,所萃取的四個主成份中,順序分別以滯欠營業稅、進項異常比率(負相關)、未申報營業稅(負相關)、未申報營所稅等四項變數權重係數較大。兩研究方法評定重要順序雖不盡相同,但可藉以了解虛設號各階段呈現特徵差異。 研究最後針對稽徵機關查緝虛設行號提出以下建議:首先,應優先處理基層稅務員高離職率問題,運用知識管理方法將知識累積後重新整理,供新進人員能迅速銜接使用,避免因高離職率造成查緝經驗傳承斷層問題發生;其次,應於設立登記之初,適時運用個人所得稅查調系統進行勾稽,對於無資力或無能力經營者(所謂人頭負責人)應適時予以追蹤輔導列管。最後,於申報階段應採即時交查方式,尤其有滯欠營業稅、供應商經稽徵機關告發或進項異常比率偏高者,應即時產出異常警訊,俾及早發現降低虛設行號存活期間。
The value-added business tax in Taiwan features with convenient tax audit and without double taxation. A company could reduce its payable annual income tax by take off the expenses of business transactions. For example: the invoices of the spending of business machines for producing goods could be used to reduce the income tax of a company. However, there is a possible fraud of income tax caused by the invoices. A criminal gang could form fictitious company to sell invoices without payment. The buyer of the invoices without business transactions could use purchased invoices to reduce the income tax. That is harmful for national incomes. Unfortunately, such crimes could not be detected through the convenient tax audit. Therefore, avoiding the fraud action affecting the annual national income and social development, the research of finding characteristics of the fictitious company issued invoices without business transactions is needed. In this study, the characteristics of the fictitious companies are analyzed from surveying the experts of taxation in Taiwan. The results show that the buyers could be the sellers of invoices are positive related to the tax fraud significant. Additionally, the report of criminal case is also important to be discussed.