營業稅網路交易案件查核效率之研究–以中區國稅局為例

生活在網路資訊爆發時代，網路已悄然蔓延至人們生活，翻轉了商業型態，如何善用網路資源進行查核，成為稽徵機關當前一大課題，然而掌握資料後，更需仰賴查核人員進一步查證核實，期能藉此減少逃漏稅捐情事發生。因此本文以財政部中區國稅局轄內19 個單位為對象，探討2016 年至2019 年間營業稅網路交易案件查核效率，採資料包絡分析法及麥氏生產力指數分析，以了解整體及各單位查核效率及生產力變動情況。實證結果指出，研究期間內多數單位技術效率值小於1，即指資源利用無效率，也許可藉由調整內部人力或業務，發揮最大效率。整體而言，總要素生產力變動及其累積變動均呈現正成長，其中累積效率變動進步幅度大，但累積技術變動小幅惡化，意即生產力提高主因係資源使用漸具效率，但稽徵技術未見創新，反有退步趨勢，使整體生產力進步趨緩，故致力於創新或維持稽徵技術勢在必行。效率進步係因純技術效率及規模效率同時進步，當中又以純技術效率成長幅度為大，而雲林分局、員林、北港、竹南及東勢稽徵所在小於最適規模生產，應予適當調整。

關鍵字

網路交易；營業稅；資料包絡分析法；麥氏生產力指數

並列摘要

Living in the generation of Internet information explosion, the Internet has quietly spread to people’s lives and has also reversed the business model. How to use Internet resources to audit has become a major issue for the tax collection agency. However, after obtaining the information, it is necessary to rely on the inspectors to further verify ,hoping to reduce the occurrence of tax evasion. Therefore, this study focuses on 19 units under the jurisdiction of the National Taxation Bureau of the Central Area , Ministry of Finance. This study evaluats the audit efficiency of value-added tax on internet trading cases from 2016 to 2019, use the Data Envelopment Analysis and the Malmquist Productivity Index to analyze the changes in various efficiencies, to understand the overall audit efficiency and productivity changes of each unit. The empirical results indicate that the technically efficiency value of most units during the study period is less than 1, which means that the use of resources is inefficient. It is possible to adjust internal manpower or business to maximize efficiency. On the whole, changes in total factor productivity and it’s cumulative changes have shown positive growth, of which cumulative efficiency change have progressed, but cumulative technology change have slightly deteriorated. The main reason for the increase in productivity is that the use of resources is becoming more efficient, but there is no innovation in the audit technology. Instead, there is a trend of regression, which slows down the overall productivity improvement. Therefore, it is imperative to commit to innovation or maintain the audit technology. The efficiency improvement is due to the simultaneous progress of pure technical efficiency and scale efficiency. Among them, the growth rate of pure technical efficiency is larger. The Yunlin Branch, Yuanlin Office, Beigang Office, Jhunan Office and Dongshih Office checkpoints are smaller than the most suitable scale production and should be adjusted appropriately.