營利事業所得稅多元申報流程之研究－顧客導向觀點

The Study of Multiple Declaration Process for Business Tax－ Customer Centered

李秋娟(Chiu-Chuan Li)

指導教授 ： 曹壽民

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100353

摘要

近年來由於電腦以及網際網路的普及化，使得輔導營利事業所得稅納稅人採用電子（磁片或網路）申報成為政府推動稅務電子化、網路化政策的目標之一，期望藉此改善現行稅捐稽徵作業效率，也能讓納稅義務人享受方便與正確的創新服務。然而，稅捐稽徵機關推行試辦電子申報至今已有一段時間，雖然政府大力提倡，但稅務申報人的接受程度始終不高。多元的申報管道對稅務申報人而言是否真正的達到便民，是否還有改進空間，以及何種申報方式最為納稅義務人所接受，其看法與建議有必要在實施後將回饋情形作一檢討與評估，藉以瞭解稅務申報人所採用申報方式的使用評價與偏好原因，希望能對網路申報及磁片申報推展不力的癥結所在，有所突破，並確定稅務機關日後的規劃方向。
本研究採問卷調查方式，期以瞭解在稅務單位提供多元申報管道之後，影響代理申報人選擇申報方式之因素為何？並瞭解在目前申報方式的規劃及設計上，其看法與建議，以作為未來改進之參考。並依問卷回函結果，採卡方檢定、變異數分析、區別分析及次數分配表等統計分析方法，以獲得本研究所欲得到之結論。
研究結果發現，代理申報人的基本資料變項、電腦化變項、網路經驗變項等與選擇申報方式的關聯性具顯著性。又從區別分析中發現，第一個區別函數：辦公室自動化程度，具顯著水準，以「上年度申報情況」、「事務所電腦設備配置情形」、「有無稅務申報軟體」及「平均每位員工負責的家數」為影響力較大的變項。而第二個區別函數：網路接受性程度，則接近10%顯著水準，以「有無上網帳號」、「教育程度」、「使用網路頻率」及「上網途徑」為影響力較大的變項。

關鍵字

電子申報 ； 區別分析

並列摘要

Abstract
As the computers and Internet become popular for these recent years, providing the business taxpayers with electronic (through diskettes or Internet) filing is one of the objectives for the government to enhance tax affairs with computers. Hope to improve the efficiency of current tax administration so that the taxpayers could enjoy the convenience and accuracy of service innovation. However it has been for a while since the trial run of electronic filing by tax bureau but the acceptance by taxpayers is limited after all. Whether the purpose of convenience is reached or there is still some room for improvement and which way is the most convincing at the multiple channels of declaration, it is necessary to evaluate the feedback of the opinions and suggestions. By realizing the comments and inclination of the ways adopted by taxpayers, we hope to catch and solve the key points of ineffectiveness and ensure the direction afterwards for the tax administration.
By using questionnaires, this research tries recognize the factors that affect the agents to choose the ways for declaration after the multiple channels for declaration offered by tax units. So as to realize their comments and suggestions on the plan and design of tax filing nowadays and make them as reference for future improvement. Also from the data of questionnaires combined with Chi-square test, ANOVA, discriminate analysis and frequencies table, the desired conclusions of this research are obtained.
From the research results, the variables of agents’ fundamental information, degree of computerization, experience at Internet and approaches for declaration are evidently relevant. Furthermore, from the discriminate analysis, the first discriminate function - degree of office automation possesses significant level, with the more influential variables such as “the tax filing conditions in last year”,” the allocations at firms”,” the ownership of declaration software“ and ”average numbers of customers for every employee”. However the second discriminate function – acceptance degree of Internet, is nearly significant level 10% with the more influential variables such as “the ownership of Internet account”,” the degree of education”,” the frequency for surfing on web” and “the approaches to log on Internet”.

並列關鍵字

discriminate analysis ； electronic filing

參考文獻

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