我國小規模營業人採用統一發票課徵之效益分析

A Benefit Analysis of Adoption of Uniform Invoice to Levy on Small Business Entities in Taiwan

黃嘉玲(Chia-Ling Huang)

指導教授 ： 吳有龍

義守大學/電機資訊學院/資訊管理學系/碩士(2019年)

摘要

臺灣小規模營業人於營業行為發生時開立之收據，未設置有中獎獎金給獎制度，一般消費者索取率不高；對於加值體系之公司行號而言，雖可做為入帳憑證，但稅務上除無進項稅額可扣抵外，列報超限仍需剔除補稅，亦降低了索取之意願。再者，稅捐稽徵機關無法透過勾稽制度，獲取小規模營業人實際銷售額，仍採查定方式推定其銷售額，再加上營業人隱匿營業狀況，導致查定稅額較實際為低，其營業稅1%顯較使用發票者5%為低，造成營業人偏愛成為小規模營業人之情形，嚴重影響國家稅收。
統一發票給獎辦法自民國71年公布實施迄今，已邁入第 37 年，該制度利用中獎獎金引導民眾於消費時索取統一發票，發揮監督功能，進而達到防止逃漏、控制稅源之目的。
本研究係以探討小規模營業人以現行稅率1%開立統一發票，使消費大眾於消費均可索取統一發票，並透過回饋方式使小規模營業人之銷售額可實際反應，以達到量能課稅及租稅公平，逐步達成全面使用統一發票的目標之可行性。

關鍵字

小規模營業人 ； 統一發票 ； 營業稅 ； 效益分析

並列摘要

The receipts opened by Taiwanese small-scale business people when their business activities took place are not provided with a prize-winning bonus system, and the average consumer’s request rate is not high; for the company’s line number of the value-added system, it can be used as the accounting document. However, in addition to tax deductions, there is still a need to exclude taxation and reduce the willingness to obtain. In addition, tax collection agencies cannot obtain small-scale salesperson’s actual sales through the auditing system, still adopting a verification method to estimate their sales, and business operators’ concealment of business status, resulting in a lower taxation than the actual amount. Its 1% business tax is significantly lower than the 5% of the invoices used, causing business operators to prefer to become small-scale business operators, seriously affecting the state taxation.
The system of awarding the unified invoice has been implemented since the 40th year of the Republic of China and it has entered the 67th year. The system uses the winning prize to guide the people to obtain a unified invoice at the time of consumption, and to exert the supervision function, thereby achieving the purpose of preventing the escape and controlling the tax source.
This study is to discuss the small-scale business operators to open a unified invoice at the current tax rate of 1% so that the consumer can obtain a unified invoice for consumption, and through feedback, the sales of small-scale business operators can actually respond to achieve quantitative energy. Taxation and taxation are fair, and the modality of the goal of fully using unified invoices is gradually achieved.

並列關鍵字

Small-scale business ； unified invoice ； business tax ； benefit analysis

參考文獻

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