我國其他所得業者綜合所得稅申報實務與節稅技巧之研究

經營補習班(幼稚園)之所得，屬於綜合所得稅中之其他所得，而綜合所得稅之稅收，歷年來佔全國賦稅實徵淨額之比例均相當高，所以政府當然是非常重視綜合所得稅之稅收，尤其是補習班與幼稚園之收入，因為其收入既無扣繳憑單可供勾稽，更無收入歸戶清單可供參考，全憑稽徵機關之訪查報告表來掌握其收入，加以過去稽徵機關限於人力之不足，未對每家補習班與幼稚園採取實地訪查，而以函查代替，所以造成補習班與幼稚園常以低報收入，而達到少繳稅之效果，常引起民怨。目前政府正面臨國家財政惡化，為改善此一惡性循環，政府之諸多策略中，其中一定有一項是要求稽徵機關加強稽徵，以增加國庫收入，解決當前之財政困境，所以稽徵機關關愛之眼神，自然而然就降臨在補習班與幼稚園，所以如何指導這些補習班與幼稚園之負責人，瞭解綜合所得稅之申報實務，並進而達到節稅技巧之效果，祇繳該繳的稅，為本文研究之目的。本文分為六章，第一章為緒論(包括研究背景與動機、研究目的)，第二章為文獻探討，第三章為理論基礎與研究架構(包括理論基礎、研究方法、研究對象與論文架構)，第四章為個案介紹與分析討論，第五章為申報實務與節稅技巧之研究，第六章為結論與建議。本文之研究採複數個案設計與單一分析單位研究，並以民國八十年至八十八年之最高行政法院判決作為選案標的，而研究結果發現稽徵機關敗訴之案例較多，顯然稽徵機關仍存在很多缺失，尚待改進，所以希望經由本文之研究，能促使稽徵機關確實檢討不合時宜之法令與稽徵技術，研擬一套更適合補習班與幼稚園之查核準則；也希望補習班與幼稚園之負責人，拋棄以往之投機取巧、僥倖之心理，多花點心思去瞭解綜合所得之相關法令規定，建立一套完整之會計制度，並確實依照稅法之規定加以記載，以達到節稅技巧之效果。

關鍵字

綜合所得稅；其他所得

並列摘要

The incomes of cram school/kindergarten belong to the miscellaneous income of unitary income tax. Among overall national tax collected, the proportion of unitary income tax revenue is the highest, thus collecting unitary income tax is at the top priority of the government. The income taxes of cram school and kindergarten are especially important, because there is no income list to check, nor is there a checklist for reference. The tax bureau can only control their income by investigation reports, moreover, the tax bureau has no additional staff to investigate every cram school and kindergarten. The bureau investigates by mailing instead, by which the schools evade tax by covering up most of their income, and has been a controversial way of tax collecting. Now that the government is facing deteriorate financial problem, to improve the situation and enrich public fund, the government sets up many policies, among them is asking the tax bureau reinforces tax audit work. The cram school and kindergarten have become the primarily investigating targets. It is the goal of the thesis to instruct the bosses of the schools to understand the practice of declaring unitary income tax, and thus to achieve the goal of tax deduction. There are six chapters in this thesis; chapter 1 is the introduction of the background, incentives and goal of study; chapter 2 is journal studying; chapter 3 is the basis of theory and the structure of study, including the basis of theory, study approach, the interviewees of study and the structure of study; chapter 4 is case introduction and analysis ; chapter 5 is the practice of tax declaration and the techniques of tax deduction ; chapter 6 is conclusion and suggestions. The thesis is base on the plural cases design and case analysis, and the rulings of supreme Administrative Court from 1991 to 1999. The study found that tax bureau loses most of the cases, which shows that the tax bureau exists many shortcomings needs to be improved. Hoping that the study will be able to force the tax bureau reviewing outdated law and taxing techniques, to draft suitable audit principles for cram schools and kindergartens. In addition to that, hoping the bosses of the schools abandon the tax evasion attitudes, pay more attention to the regulations of unitary income tax, and establish a set of complete accounting system, do what exactly the tax laws say, and meet the goal of tax deduction.