我國綜合所得稅納稅人特性、多元申報方式與申報品質之研究

我國綜合所得稅結算申報戶數每年高達500萬戶，因稽徵人力有限，加以現行國稅局稽徵作業係採扣繳及結算申報雙軌建檔勾稽制度，並對申報的免稅額及扣除額事實進行人工審查，再經電腦交查核定，相關流程繁瑣且冗長，該如何提升稽徵效能及簡政便民是政府長期應努力的目標。本研究旨在探討納稅義務人申報特性、多元申報方式與申報品質之差異，藉由樣本資料逐一進行分類統計，依各別申報數與核定數計算誠實度，以評估申報品質及合理性，供國稅局查核方向之參考，並藉此分析申報方式之使用情形，以檢視政府推動滿10年的網路申報成效，也做為納稅人選用申報方式之衡量。研究結果顯示：所得階層愈高，在免稅額、一般扣除額、列舉扣除額的三項誠實度並無多大差異。各年齡階層申報的各項誠實度具有差異。使用網路申報以年輕族群居多、人工申報以年長族群居多、二維申報則無多大差異。使用網路申報的各項誠實度最高、二維申報次之、人工申報最低。網路申報經核定調整課稅級距的戶數比率最少、二維申報次之、人工申報最多。人工申報經核定補稅比率最高、二維申報次之、網路申報最低，顯見網路申報品質最高、二維申報次之、人工申報最低。本研究探討所得、免稅額、一般扣除額、列舉扣除額及所得淨額誠實度達100%的戶數比率差異，納稅人申報的所得總額及所得淨額完全正確，並無短漏報情形者不及四成，申報的免稅額完全正確，並無錯誤情形者則高達九成五以上，而申報的一般扣除額或列舉扣除額完全正確，並無錯誤情形者約達八成左右；介於200-1000萬所得階層的納稅義務人申報的五項誠實度達100%的戶數比率相較介於1000-5000萬所得階層的納稅義務人為低；介於20-49歲年齡階層的納稅義務人申報的五項誠實度達100%的戶數比率相較介於50歲以上年齡階層的納稅義務人為低；人工申報的五項誠實度達100%的戶數比率相較二維申報為低，二維申報的五項誠實度達100%的戶數比率相較網路申報為低，各項誠實度達100%以網路申報的戶數比率最高。

關鍵字

網路報稅；綜合所得稅；申報方式

並列摘要

In our country, number of households for individual income tax settlement and declaration reaches 5 million each year. Due to limited labor resources for tax collection, a double-line archiving articulation system comprising withholding and settlement declaration adopted by National Tax Bureau in current tax collection, and manual examination and verification of declared tax exemption and deduction amount prior to computer confirmation, related procedures are tediously long. How to improve efficiency of tax collection, simplify administration and help the people is an objective for which the government shall make efforts for a long time. This study aims to discuss taxpayer’s declaration characteristics, and the differences between multiplex declaration and declaration quality. Based on classified statistics carried out on sample documents one by one and honesty degree of calculation of different declared amounts, this study will evaluate declaration quality and rationality and provide references for National Tax Bureau in examination and verification. On this basis, this study will analyze the application status of declaration method, so as to assess the effect of internet declaration, which has been promoted by government for 10 year, and render reference for taxpayer in selecting declaration method. The study results show that the higher the income is, the less the difference of honesty degree will exist between tax exemption amount, general deduction amount and itemized deduction amount. The honesty of different ages in declaration is different. Most youths adopt internet declaration, while most aged people adopt manual filing. There are no big differences in barcodes filing. Honesty degree in internet declaration is the highest, whereas it is lower in barcodes filing, and the lowest in manual filing. After examination and check, the rate of tax bracket adjustment in household number is the lowest in internet declaration, while it is higher in barcodes filing, and of the highest in manual filing. After examination, the rate of overdue tax payment is the highest in manual filing, while it is lower in barcode filing, and the lowest in internet declaration. The study will discuss the rate differences in number of households whose honesty of income, exemption amount, deduction amount, itemized deduction amount and net income reaches 100%. Taxpayers who correctly declare total income and net income without failure in declaration account for less than 40%, those who correctly declare exemption amount without any errors account for more than 95%, and those who correctly declare deduction amount and itemized deduction amount without any errors account for about 80%; household number rate of taxpayers whose income is between 2 and 10 million and whose honesty in declared five items reaches 100% is lower than the rate of those whose income is between 10 and 50 million; household number rate of taxpayers who are in 20-49 years old and whose honesty in declared five items reaches 100% is lower than the rate of those who are above 50 years old; household number rate of taxpayers who adopt manual filing and whose honesty in declared five items reaches 100% is lower than the rate of those who adopt barcodes filing; household number rate of taxpayers who adopt barcodes filing and whose honesty in declared five items reaches 100% is lower than the rate of those who adopt internet declaration, and household number rate of those who adopt internet declaration is the highest among taxpayers whose honesty in all items reaches 100%.