電子發票與審計(查核)相關問題之探討

Electronic invoice and audit(tax audit)discussion of relevant problems

莊雯婷(Wen-Ting Chuang)

指導教授 ： 莊義雄

長榮大學/管理學院/經營管理研究所(博)/碩士(2008年)

https://doi.org/10.6833/CJCU.2008.00045

摘要

摘 要
我國的統一發票制度自民國39年創設後，一直是政府用來查稅、買賣雙方用來證明交易紀錄的重要憑證。但隨著全球e化的趨勢，政府?d因應現在網際網路的發達，在民國89年11月29日財政部頒布「網際網路傳輸統一發票（以下簡稱電子發票）試辦作業要點」，並於民國89年12月01日開始推行電子發票試辦作業，而電子發票試辦作業要點推行至今，共有80餘家營業人申請成為不同類型之加值服務中心，6,000餘家營業人申請使用電子發票。本研究主要以科技接受模型（TAM）並利用外部次級資料與統計分析方法〔包括結構方程模式（SEM）與單因子變異數分析〕，了解企業在導入電子發票後，國稅局人員與會計師事務所相關人員在審計（查核）之相關問題，對於使用此系統之看法為何，其研究結果顯示，此兩群體在於使用意願上極高，且對於財政部推動此項系統所能產生之效益均表高度認同，且不認為會因為與紙本發票並行，而導致作業複雜。

關鍵字

電子發票 ； 統一發票 ； 審計 ； 稅務查核

並列摘要

abstract
Taiwan's uniform invoices in the system since the creation of 1950, has been the government used to audit books, the seller and the buyer to prove that the transaction records of important evidence. But with the global trend of e-government to cope with the Internet now developed, in the Republic of China on 29 Nov 2000 Ministry of Finance issued the "Internet transmission uniform invoice (hereinafter referred to the electronic invoice) trial operation" And in 1 Dec 2000 started the trial operation of electronic invoice and electronic invoice trial operation implementation of so far, a total of more than 80 enterprises to apply for different types of value-added services center, more than 6,000 enterprises have applied the use of electronic invoices. This research into the（Technology Acceptance model ,TAM）and use the external secondary data and statistical analysis, to understand enterprises in importing electronic invoices, the National Tax Administration staff and the Accounting firm correlative personnel in audit (tax audit) relevant problems, the use of this The views about system, its findings show that these two groups is very high on the willingness to use the system, and the Ministry of Finance to produce this system is effective of both the high degree of recognition, not because that would be parallel with paper invoices, and Lead to complex operations.

並列關鍵字

electronic invoice ； uniform invoice ； audit ； tax audit

參考文獻

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