我國貨物稅稽徵實務與逃漏稅查緝方法之研究

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

鄭淑文(Shu-Wen Cheng)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300078

摘要

面對全球景氣低迷，國內經濟景況持續低迷不振，經濟成長趨緩，財政情勢惡化，而財政收入主要來自租稅之課徵，然加稅、取消不合時宜減免稅規定、擴大稅基等相關措施，無法解決燃眉之急，當前稽徵機關首先從加強稽徵及逃漏稅之查緝，掌握重大稅源；尤以我國九十一年正式加入世界貿易組織（WTO）後，為建立公平、透明的經貿環境，以與國際接軌，財政政策的靈活運用，益顯重要。
我國貨物稅為特種銷售稅，不同於一般銷售稅，係選擇某些特定貨物，於出廠或進口時課徵貨物稅；而特種銷售稅因稅負可轉嫁，納稅人較無痛苦感且可配合政府政策之推行，其稽徵容易成本低，易得大量稅收，以供財政需要，為重要稅源之一。

本研究蒐集與研究主題及目的相關文獻、期刊雜誌、研究報告等資料，且就稽徵實務面書表審理及申報查核暨貨物稅完稅價格計算對稽徵實務面之分析，探討逃漏稅查緝方法，以提昇查核技術。

至提昇查核技術之研究，係以個案案例敘述案情，依貨物稅廠商產業特性，其稅負之出廠價格、銷售價格或完稅價格之高低及出廠數量之多寡，加以說明查核過程及結果，或許可消除規避稅負之投機心態，進而使企圖逃漏者無所遁形，俾達成公平課稅之目標。因此，近程方案：建議依各貨物稅廠商產業特性，個別重點查核（如：進口零組件追蹤查核、飲料品完稅價格之查核、車輛類加裝設備完稅價格之查核、中央系統型冷暖氣機完稅價格之查核、打造車身、保溫車車身完稅價格之查核等等），以現有之審查人力，做有效率之審核；遠程方案：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，解決稽徵人力嚴重不足之現象。

鑑於全球環境保護觀念的趨熾，各國在貨物稅制度設計上，利用納入貨物稅體系方式，使貨物稅除了使用者付費或污染者付費、外部效果內部化外，尚具有配合環保及能源政策的功能，此已成為貨物稅課征之未來趨勢。因此，我國現行貨物稅課稅項目中，於近程方案：建議將飲料品、電器類為民生必需品，平板玻璃為中間投入產品，均不再適宜課稅。至於為保護大自然環境及維護國民健康，達成寓禁於徵、環境保護及節約能源目的，除課徵菸酒稅外，現行車輛、油氣類別之貨物稅應保留，建立特種銷售稅體系。而水泥為生產原料，因於其製程產生高度之污染，為使分擔社會成本，故其貨物稅亦應保留。關於橡膠輪胎、大型電器用品、飲料容器等財貨，在資源回收體系尚未完備下，課徵貨物稅是暫時性之替代措施。遠程方案：建議進一步整合貨物稅、實行垃圾袋使用者付費、課徵汽車燃料使用費及空氣污染防治費等相關稅費，開徵碳稅以建立能源稅、環境稅等綠色租稅體系。

關鍵字

逃漏稅查緝方法 ； 貨物稅稽徵實務

並列摘要

Financial situation becomes worse and worse as a result of global economic downturn, long-lasting domestic economic depression and low economic growth. Financial income mainly comes from tax. However, by increasing tax, cancelling unsuitable tax exempted, this problem still can not be solved soon. Currently, taxation organs get hold of tax source by strengthening taxation and investigation of tax evasion. In order to establish a fair and transparent economic & trading environment linked internationally, it becomes especially important to flexibly apply financial policies after our country has been one of official members of the WTO since 2002.

Commodity tax in Taiwan is a kind of special sales tax, which is suitable for some special commodities finished in local factory and imported, differing from other sales tax. Since it is transferable, taxpayers have fewer burdens and will cooperate with the government. It is easy to collect with low costs, being one of key tax sources to meet financial demands.

Using related documents, periodical and magazine, research report in relation to research subject and purpose, this research probes into tax evasion investigation methodology to upgrade investigation technology based on the analysis on assessment of taxation form and caculation of commodity tax price applied.

The research of technology upgrading is base on specific case analysis. Investigation procedure and result should be in line with manufacturer’s industry character, factroy price, sales price and tax amout. By doing so, tax evadors will be exposed and their speculation psycology will be eliminated, reaching the goal of fair taxation . As a result, as for a short-term plan: we propose to effectively make use of existing personnel to investigate tax of key commodities (e.g. imported spare parts, beverage, vehicle installation equipment, central system air conditioner, moulded bodywork and attemperator body) according to manufacturer’s industry character. As for a long-term plan: we propose the Dept. of Finance to solve the problem resulted from shortage of tax staff by reallocating human resouce according to business quantity of taxation administration organs.

With development of global environment protection concepts, the commodity tax system design of every country not only focuses on “users pay tax or polluters pay tax” and internalization of external effects, but also supports environment and energy policies. This has become a future trend for commodity tax. Therefore, with respect to a short-term plan of the commodity tax project of the country, we propose: to give beverage products, electrical products and plate glass products an authorization of tax exemption. In order to protect natural environment and citizen’s health, achieve the goal of environment protection and energy saving, a special sales taxation system will be established with preserved commodity tax in relation to vehicle，gasoline. Since concrete is a sort of raw material whose production is highly polluting, the commodity tax of concrete should be kept to share social costs. On condition of uncompleted resource recycling system, commodity tax of rubber tire, large-sized electrical appliance and beverage container is a temporary alternative. Long-term plan: we propose to further adjust commodity tax by starting to levy car fuel using tax and pollution handling and prevention tax, and making users pay commodity tax for garbage bags. We also propose to levy coal commodity tax so as to establish a Green Tax system including energy tax and environment tax.

並列關鍵字

profit-seeking Commodity tax

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