我國營利事業所得稅查核方式暨一般逃漏稅查緝方法之研究

The research of investigation and assessment of profit-seeking enterprise income tax in Taiwan

施肇華(Chao-Hua Shih)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200152

摘要

我國營利事業所得稅結算申報之調查，早期幾乎每案必查，但隨著經濟發展，申報件數每年快速成長，財政部為了簡化稽徵作業，紓解查帳人力之負荷，逐放棄普查，實施會計師簽證、擴大書面審核及選案加強查核等措施處理，惟選查案件比率始終無法提高，造成部分營利事業抱持投機心態，以作假帳來規避稅負，誠實申報納稅之意願不甚理想。
本研究首先蒐集國內相關之研究論文、期刊等資料，針對研究主題之簡化稽徵作業、提升查核技術兩部分，以現行營利事業所得稅結算申報及查核實務作全面性的探討，彙總發現之結論並提出建議。
簡化稽徵作業之研究，以近年來五區國稅局營利事業所得稅結算申報及選案查核情形做比較，結果顯示台北市國稅局轄區營利事業採用會計師簽證申報之比率較高，中南部地區國稅局轄區營利事業則以擴大書面審核申報之比率較高，查帳比率最低之地區為北區國稅局，表示該局營利事業所得稅查核人力嚴重不足。而重點查核之特點為僅針對異常科目加以查核，可節省查帳時間及人力，兼提高查帳比率之目的，惟查核品質如何，經以北區國稅局某縣轄區內，採隨機抽樣「重點查核」與「一般選案」兩種查核方式做檢定，結果顯示查核品質並無顯著性之差異。
至提升查核技術之研究，係以個案案例敘述案情，介紹「營業稅資料庫查核系統」之查核過程及結果，或能消除營利事業投機心態，使企圖逃漏稅者無所遁形，達到租稅公平之目的。因此，就短期而言，建議增加重點查核案件，簡化查核程序，以有限的查審人力做最有效的查核，長期而言，建議財政部針對各國稅局業務量之多寡，重新調整配置人力，解決北區國稅局稽徵人力嚴重不足之現象。

關鍵字

重點查核 ； 營業稅資料庫查核系統 ； 一般查核

並列摘要

In the early stages of investigation and assessment of profit-seeking enterprise income tax, the collection authorities shall proceed to investigate every tax return to determine its income and tax payable on the basis of the return. But along with economic development, the amount of tax returns to be investigated and assessed were increased rapidly years by rears, the Ministry of Finance has gave up auditing case by case and has taken special tax strategies for assessing instead. Such as cases certified by accountants, expended paper review and assessment through enhance auditing were implemented to simplify the process of investigation and relieve the limitation of collection manpower. But the rate of cases selected for examination is still failed to rise up. It makes some taxpayers having opportunity to evade paying tax. There are not so many taxpayers have willing to report their tax returns honestly.
With reference to this thesis, I collected data from domestic dissertation and journal. The subject consists two parts: one is how to simplify the procedure of tax auditing; the other is how to improve the skill of auditing. This thesis is also to explore the current practice of profit-seeking enterprise income tax system, to conclude the problems what discovered and to make proposition to improve them as well.

1. The research of simplifying the process of investigation:
Comparing with the tax returns filed and the cases selected to be audited in 5 National Tax Administrations, it shows that Taipei National Tax Administration has more return cases certified by accounts, Central and Southern National Tax Administration have more return cases of expended paper review and Northern National Tax Administration has less return cases of assessment through auditing. It means Northern National Tax Administration has serious problem- manpower insufficient. Furthermore, enhance auditing means to examined accounts that have certain abnormalities. It saved time and manpower, but, how about the quality of auditing? I sampled assessed cases by random access from one regional disbursement of Northern National Tax Administration and examined the quality of those auditoria reports, I found there are no obvious differences between「cases selected for advanced investigation」and 「Case selected for normal examination」.

2. The research of improving the skill of investigation:
By case study, I introduce the procedure of using「business tax data base inquiry system」and how it works to eliminate tax evasion and make no chance for those opportunists. Therefore, for the moment, I suggest increasing the amount of cases selected for advanced investigations and simplify the procedure of auditing to make most efficiency under the limitation of manpower. In the long term, I suggest the Minister of finance adjusting the allocation of manpower according to the amount of work in order to solve the serious problem of insufficient manpower in Northern National Tax Administration.

並列關鍵字

cases selected for advanced investigation ； Case selected for normal examination ； business tax data base inquiry system

參考文獻

參考文獻及書目

1. 顏慶章 租稅法 實用稅務出版社股份有限公司（民國87年10月二版）

2. 陳光華 李來錫 曾盛杰譯 統計學 滄海書局（民國88年出版）

3. 財政部稽核組 營利事業所得稅查核技術之研究（民國87年）

4. 財政部研究發展專題報告 劉勝雄等，營利事業所得稅擴大書面審核制度存廢之研究（民國87年）