我國代客記帳業者與逃漏稅之探討

中文摘要我國工商企業百分之九十七屬中小企業形態，由於經營規模較小，企業主均以創造最佳利潤為考量，對於帳務處理基於成本考量，大部份均委託對租稅法令較熟悉之代客記帳業者處理，代客記帳業者由於收費低廉、服務良好，頗受企業主之歡迎，另一方面協助政府機關推行各項租稅政策也功不可沒，惟政府對代客記帳業者迄今並未制定一套完善的管理制度，雖然八十四年修訂商業會計法時已賦以法律上執業的資格，但其管理辦法「報稅代理人法草案」尚在立法院審議中未完成立法，因此代客記帳業者因本身素質良莠不齊，部份業者又未遵守職業道德或與政府機關人員交往過密，歷年來發生之重大逃漏稅案件，均有代客記帳業者牽涉其中。本文研究係以八十六年我國代客記帳業者與會計師勾結發生之重大逃漏稅為案例，從法律、營利事業、稅捐機關三方面探討發現我國逃漏稅之原因為（一）統一發票制度不健全，（二）企業登記資本額不實在，（三）企業主不願意誠實納稅，（四）擴大書面審核申報比例過高，（五）稅捐稽徵機關抽查比例過低。（六）財務會計與稅務會計之差異，（七）代客記帳業者之推波助瀾。逃漏稅形態為（一）短、漏報收入，（二）虛增成本費用。以財政部台灣省北區國稅局轄區為研究對象，探討我國代客記帳業者協助企業逃漏稅之方法為（一）虛設行號販賣統一發票，（二）憑證重複使用，（三）以包稅方式代客處理帳務、（四）與會計師勾結逃漏稅，研究所得結論為：一、財務會計與稅務會計之差異使企業會計處理均以租稅負擔為導向。二、中小企業租稅負擔多寡容易受代客記帳業者之影響。三、統一發票制度不健全，成為代客記帳業者協助企業逃漏稅之工具。四、稅捐稽徵機關人力不足，查核比例偏低，企業不願意誠實納稅。五、擴大書面審核申報件數比例偏高，查核比例偏低，成為逃漏稅之天堂。六、代客記帳業者與會計師勾結逃漏稅。七、代客記帳業者以包稅方式處理帳務，嚴重危害租稅公平性。八、未制定代客記帳業者管理制度，成為逃漏稅之始作俑者。本文建議為營利事業應建立健全會計制度及誠實納稅之觀念，政府機關應加強租稅宣導、縮短財務會計與稅務會計之差異、改進查核技巧、檢討統一發票及擴大書審申報制度、建立報稅代理人制度。

關鍵字

逃漏稅；代客記帳業者

並列摘要

Abstract 97% of the enterprises in Taiwan are small and medium size. Thus, they prefer tax agent to do their tax return for a cost concern. Because tax agents charge much lower and provide a good service, they are popular among small and medium companies. On the hand, somehow they are quite contributed to the enforcing of the tax policies. But the government has not set a competent management system on the tax agents yet. Although the Business Accounting Acts has authorized tax agents’ qualification in practice in modification in 1995, the related supplementary rule, “ Tax Agent Rules”, has not been legislated yet, still being discussed as a draft in the Legislation Yuan. Therefore there are bad as well as good tax agents. Because some tax agents did not comply with the profession ethic nor were too familiar with the officers in the tax bureau, there were tax agents involved in the critical cases of tax evasion over years. This study probes on the critical cases of tax evasion that tax agents got involved and conspired with certified public accountants in Taiwan in 1997. this study confers through three aspects, legality、enterprise and tax bureau, and finds out the causes of tax evasion as follows：（1）the incompetence of the government uniform invoice；（2）the default in registered capital；（3）the owners of the companies aren’t willing to do their tax return honestly；（4）the application of expanded paper review is too frequent；（5）the sampling rate of tax bureau is too low；（6）the differences between financial and tax accounting；（7）the conspiracy with tax agents. And the types of tax evasion are understating revenue and overstating cost and expenses. This study researches on the National Tax Bureau of Norton Taiwan as the sample and probes on the ways that the tax agents help to evade the tax are（1）establishing a fake or paper company to sell the government uniform invoice；（2）repeating the same invoices；（3）prearranging the fixed tax payable with the client；（4）conspiracy with the certified public accountant to evade taxes. Therefore this study concludes that ：（1） Due to the differences between financial and tax accounting, the accounting process is tax-oriented. （2） The tax burden of small and medium companies is affected by the tax agents. （3） The incompetence of the government uniform invoice makes the tax agent easier to evade taxes. （4） Tax bureau is short of staff and hence the sampling rate is low. Thus, the companies are not very likely to do their tax return honestly. （5） The application of expanded paper review is too frequent and its sampling rate is low. This makes it much easier to evade. （6） The tax agents’ conspiracy with the certified public accountant to evade taxes. （7） The tax agents’ promise to let the client pay a fixed amount of tax payable seriously ruins the fairness of taxation. （8） The government didn’t regulate the tax agents, which is the main assistance of tax evasion. This study suggests that （1）the enterprise should build up a competent accounting system and the concept of honest tax return；（2）the government should propagate this honor；（3）the administration should shorten the differences between financial and tax accounting；（4）the tax auditors should improve their audit skills；（5）reexamine the government uniform invoice and the expanded paper review；（6）the government should build up an administration system on the tax agents.