營利事業所得稅結算申報案件運用電腦選案查核之研究

Audit the enterprise income tax declarations using computer selection

黃寶環(Bau-huan Huang)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900695

摘要

摘 要

本研究在探討現行營利事業所得稅利用電腦選案模式，區分出補稅可能性極高之案件，使查核人力得以集中運用於逃漏可能性較大的案件。而本研究之目的，在藉由過去已核定之申報案件補稅之多寡，分析營利事業申報之誠實可信度，探究選案模式中所包含之各種影響因素。

利用營利事業申報建檔資料及稽徵機關的核定資料，針對稅務人員多年累積之查帳經驗及專業判斷，列舉十二項對補稅金額可能有影響的解釋變數，將樣本區分為成本依法核定及成本非依法核定案件，運用迴歸模型分析，探討各影響因子間增減變化對補稅之影響。

實證結果顯示半數以上營利事業申報成本依法核定，而其中高達96﹪經國稅局調帳查核後，須再行調整補稅，而成本非依法核定案件則是平均每件調整補稅高於成本依法核定案件。申報成本依法核定之案件中，申報未達同業利潤標準毛利率者，平均每件補稅最高，因僅能調整所得並不加以處罰，導致營利事業心存僥倖，故對現行營利事業稅務遵循可能產生負面之影響；而申報超過同業利潤標準毛利率者，其逃漏情形比達標準者更嚴重。另一方面，實證結果亦發現上述案件重要的因素與應補稅額間都有顯著相關。此外，申報買賣業及營造業其補稅金額較其他各業為低。

最後，研究結果亦顯示成本非依法核定案件，僅營業收入淨額大小顯著相關，其餘則完全無顯著因素，可能由於其案件情形較為錯綜複雜，因此各項選案因素皆有可能導致租稅逃漏之情況。

關鍵字

選案模式 ； 成本依法核定 ； 成本非依法核定

並列摘要

Abstract

This research discusses current business income tax based on computer selection mode to screen the higher tax made up possibility cases and then the resource can be put together on higher tax avoiding possibility cases. The main purpose for this research is to analyze the business income tax application reliability based on ratified tax made up history and then study the related influential factors on selection modes.

Based on the business income tax application database, the ratify information from regulating taxation department and the experience/professional judgments of tax officials, we then list twelve explanatory variables related to tax made up amounts and divide our samples to A. Cost ratified in accordance with the law and B. The opposite. Furthermore, regression model analysis has been utilized to explore the influence from related factors.
The result shows over 50% of business income tax applications are ratified according to the law, but 96% of above needs further overdue tax made up amount adjustments through taxation bureau investigation. Also, on the cost not ratified according to the law cases, the average tax made up adjusted amount is higher than the opposite cases. On the cost ratified cases, if the application does not reach the average profit of same business area, the tax made up amount will be the highest. Also, because of the income adjustments will prevent owner from penalty, the business owners might take chances and that behavior is going to bring negative influence to current income tax application process. However, if the application amount exceeds average profit from same business area, the tax evasion situation is more critical. On the other hand, the result also shows all factors of above cases have significant relations of the "should be" tax made up amounts. Furthermore, the overdue tax payments on trading and construction business applications are lower.

Eventually, the result shows on the cost not ratified according to the law cases, only net operating income amount owns significant relations and which might result from the complexity of different cases situations, thus all factors might lead to tax evasion behaviors.

並列關鍵字

computer selection mode ； cost ratified in accordance with the law ； cost not ratified according to

參考文獻

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黃美祝、林世銘，2006，「國稅局選案查核與企業租稅逃漏之探討」，2006會計理論與實務研討會論文集。

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稅捐稽徵機關管理營利事業會計帳簿憑證辦法。