綜合所得稅二維條碼申報系統之建構與成效評估

The Construction and Evaluation of Tax Filing System Using 2D Bar Code

黃慶祥(Ching-Shang Hwang) ； 蔡美詩(Mei-Shih Tsai)

《資訊管理學報》 7卷2期 (2001/01) Pp. 27-38

https://doi.org/10.6382/JIM.200101.0027

摘要

綜所稅的申報案件成長迅速，所帶來的稽徵成本也相對增加，為提昇服務品質及作業效率，政府在1997年開始試辦「網路申報」，然網路申報仍有塞車及認證的困難。本研究之目的在建構具有自動試算及編碼列印功能的「綜合所得稅二維條碼申報系統」，並透過實驗設計與問卷調查方式來評估「二維申報」，「網路申報」、「手寫申報」三種方式的成效。
本研究亦比較三種申報方式，以瞭解三種方式的差異。並以「申報作業容易度」、「輸出的申報書品質」、「申報作業的滿意度」、「中報作業的時數」4類9項指標為衡量基礎。實驗設計部份以單因子變異數分析來檢定三種方式的成效差異，並以雙因子變異數分析來檢定不同實驗對象與不同申報方式是否有交互作用；問卷調查則以單因子變異數分析來檢定三種方式的成效差異。結果顯示「二維申報」的成效高於手寫申報與網路申報，且皆適用於有申報經驗與無申報經驗者。

關鍵字

綜合所得稅 ； 二維條碼 ； 系統建構 ； 成效評估 ； 變異數分析

並列摘要

The number of tax-filing grows very quickly in Taiwan, and the cost of tax-filing also increases. In order to improve the service quality and operating efficiency, National Tax Bureau (NTX) introduced Internet filing method 1997. Nevertheless Internet filing methods also has some problems. The purpose of this study is to construct a ”two-dimensional bar code (2D) tax-filing system” including functions of automotive calculation, encoding arid printing filing document with 2D bar code. We also use experimental design and questionnaire survey to evaluate the efficiency of Manual, Internet and 2D filing methods. This study also compares the filing process with these three methods to realize the difference among them. We base on four types of criteria: (1) Ease of filing (2) Quality of output filing document (3) Overall satisfaction (4) Total filing time to evaluate the efficiency of these three types of filing methods. In the experimental design, we use one factor ANOVA and two factor ANOVA to analyze the data. In questionnaire survey we use one factor ANOVA to test the difference among three methods to prove the result of experiment. From the result of experiment design and questionnaire survey we find that the efficiency of 2D tax-filing is higher than Internet and Manual. 2D tax-filing is adequate to tax payer who has experiment of filing or not.

並列關鍵字

Tax Filing ； 2 Dimension Bar code ； Construction of System ； Evaluation of System ； Analysis of Variance

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