以虛設行號發票虛報進項稅額相關問題之研究

Studies on the issue in related to falsely report input tax with invoices issued by bogus business entity

楊瓊禎(QiongJhen Yang)

指導教授 ： 丘邦翰

元智大學/管理學院/管理碩士在職專班/碩士(2012年)

摘要

根據我國加值型營業稅制度，稅額進項發票具有扣抵銷項稅額及適用外銷零稅率與購買固定資產退稅之權利。因此，有營業人濫用此權利，取得不實進貨發票後申報扣抵，以降低營業稅及營利事業所得稅。本研究蒐集相關文獻、與案例等資料，說明我國營業稅制度及虛設行號類型，再佐以最高行政法院之判決，探討「虛報進項稅額」之議題，其中包括「實際交易當事人」之認定、稽徵機關及營業人之舉證、交易對象真實性之證明、與舉證責任與協力義務之分配，另亦探討我國與大陸間舉證責任與協力義務之差異性，進而提出如下建議：一、加強稽徵機關查緝的人力，並落實查緝人員的教育訓練。
二、建置一涵蓋各地方法院檢察署與法官之專責查緝機制。
三、對營業人宣導如何預防取得非實際交易對象之發票。
四、對營業人宣導一旦取得不實進項發票後之處理方式。

關鍵字

加值型營業稅制度 ； 虛報進項 ； 不實進貨發票 ； 營業稅 ； 營利事業所得稅

並列摘要

In compliance with the system of value-added business tax in Taiwan, the invoice of input tax is provided with the right of tax credit, export tax-zero-rate, and tax refund for acquisition of fixed asset. Therefore, some business entities abuse the said right to declare or offset the payable tax with false input invoice, so as to lower their business tax and corporate profit tax. This study collects the relevant references and cases to specify the system of business tax and the category of bogus business entity, auxiliary with the judgment ruled by the supreme court. In terms of the issue of the “Falsely report input tax”, it may be divided into four subjects respectively as the identification of “Real transaction party”, the evidence adduced by tax collection authority, the authenticity of transaction object, and the burden of proof, as well as the distribution of coordination and liability. Moreover, we also explore divergences of the burden of proof and the coordination liability between Taiwan and China. We have presented the proposals specified as follows:
1).Enhancing the manpower of tax collection authority in investigation,
2).Establishing a specialized investigation mechanism organized by various district prosecutor’s offices and judges,
3).Teaching business entities how to avoid receiving the invoice issued by non-real transaction object,
4).Teaching business entities how to transact the situation once you have received the false input invoice.

並列關鍵字

Corporate Profit Tax ； Value-added Business Tax System ； Falsely Report Input ； False Purchase Invoice ； Business Tax

參考文獻

1.陳偉民，2001，「我國對逃漏營業稅處罰之研究碩士論文，碩士論文。

3.賴志镪，2006，虛設行號案件調查蒐證之研究，中原大學財經法律學系研究所出版碩士論文。

7.莊道明，2009，「中國大陸普通發票問題之探討」碩士論文。

8.黃偉菱，2010，加值型營業稅法上取具不實進項憑證問題之研究，中原大學財經法律學系研究所出版碩士論文。

3.王鋼，海峽兩岸稅收管理制度的比較，福州大學。