稅務違章裁罰知識系統─以營業稅為例

The Tax Penalty Knowledge System for Business Tax

廖光超(liao kuang chao)

指導教授 ： 林新力

亞洲大學/資訊學院/資訊工程學系碩士班/碩士(2007年)

摘要

營業稅原由各地方縣市政府稅捐稽徵處代徵，自92 年起移撥各地區國稅局自行徵收，營業稅服務區承辦人需就違章案件進行初審，計算其違章漏稅額及罰鍰後始移送法務單位審理處分，不但增加工作負擔，對於法令規定必需更為熟稔。國稅局營業稅服務區多由新進人員擔任，考試分發後，未給予足夠的職前訓練即投入與民眾財產密切相關之稅務稽徵工作，對法令不熟悉，且欠缺違章案件實務經驗，容易造成違章案件初審錯誤，降低行政效率。
本研究開發之稅務違章裁罰知識系統即以新進之營業稅服務區承辦人為使用對象，以違章型態分類，引導初學者輸入漏稅額等條件後，計算裁罰金額並提示法令依據，以期達到節省初審移送時間、提高違章初審之正確性及改善民眾對稅務機關稅務人員之觀感之目的。

關鍵字

營業稅違章 ； 裁罰金額或倍數參考表 ； 減免處罰標準、稅務違章

並列摘要

The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions of the act.
The business tax collection authorities of the taxation office are mostly rookies. However, these new appointees are set the tax collection tasks relevant to the taxpayers’ property without fully pre- vocational training. Their unfamiliarity with the act and lack of practical experience often lead to the errors in the initial
investigation of the cases which are against the provisions. Their administrative efficiency is hence lowered.
The research aims at providing the business tax collection authorities of the taxation office with a system relevant to the knowledge of the penalty for violating the provisions. Classified systematically according to the violation category, it guides the beginners to key in the conditions such as the amount of the tax evasion, figures out the fine, and then offers the relevant provisions of the act, for the purpose of saving the delivery time of the cases which are against the provisions and enhancing the accuracy of their initial investigation. Thus taxpayers will have a better opinion of the tax collection authorities of the taxation office and the administrative remedy cases will be reduced.

並列關鍵字

business tax

參考文獻

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