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  • 學位論文

營利事業所得稅核定調整之影響因素

The determinants of Tax Administration audit adjustments on Enterprise Income Tax

指導教授 : 林維珩
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摘要


營利事業所得稅為國家主要稅源之一,其結算申報之查核,因經濟環境變化,申報件數快速成長,查帳人力無法負荷,無法採全面普查,而以選案查核方式。若提高抽查比率,勢必增加查核人員之工作量及壓力。基於查審成本及查核人員之負擔考量,只能以選案查核方式,若能將查帳調整數完整彙總,將對營利事業所得稅案件分析及選案方向有莫大之幫助,若能選擇多一點績效之案件,有效查核重點異常科目,將可節省查帳時間及人力,並可提高查帳比率之目的,且找出影響應補稅額之關鍵因素供查核人員參考,並期讓會計師及記帳業者引以為鑑,達到事半功倍之效用。 本研究以某稅務單位營利事業所得稅八十七年至八十九年申報檔與核定檔資料作分析,以上市上櫃公司、資本額、核定營業收入淨額、有無分支機構者、資本密集度、投資抵減、同業利潤標準核定與帳載資料申報之所得額之差額、連續虧損三年、不誠實機率為變數,採Heckman(1979)二階段估計理論逐年迴歸等計量方法,衡量查帳調整稅額及核定應納稅額與變數之間的關係,找出可能影響應納稅額及查帳調整之因素。 實證結果顯示查帳調整後的應納稅額及查帳調整的稅額,與上市上櫃公司為正相關,因申報較多的研究發展等租稅減免,被調整空間大,被選案機率亦大,與假說不同。與資本額為負相關,內控雜訊較低,被選案機率較小,與假說相同。核定營業收入淨額(SIZE)為正相關,核定營業收入淨額越高,被調整機率大,與假說不同。有分支機構者正負相關性皆有,與假說相同。資本密集度與查帳調整的稅額正相關,與假說不相同。投資抵減及同業利潤標準核定與帳載資料申報之所得額之差額,皆為正相關,與假說符合。連續虧損三年之營利事業為負相關,亦與假說相同,不誠實機率高是較易被抽查,與查帳調整後的應納稅額,呈負相關,與假說不相同。研究結果部分變數與預測方向符合,可作為稽徵機關針對重要變數抽查及詳查,集中注意力在重點項目,用最有效率的查核,作為查核人員工作指引,優先查核參考,提高選案的調整率。並根據研究過程及結果,提供一些實務上的應用建議。

並列摘要


Enterprise income tax has been a major source of national revenue for Taiwan government. Along with economy development, the number of tax return filings to be assessed has been increased rapidly. In light of the prohibitive costs to review each filing, the tax administrations can only audit enterprise filings on a test basis accordingly. The determinants of the amount of audit adjustments, which can guide tax auditors in analysis of filings and direct their attention to problematic areas of filings selected for examination, are important to parties related to tax filings. To explore the determinants of tax adjustment made by tax auditors, this study uses confidential data from tax returns and tax audit results from 1998 through 2000. We employ the Heckman (1979) two-stage estimation procedure to alleviate self-selection bias in the relation between audit adjustments, amount of assessed income tax and explanatory variables. Explanatory variables are status of listing in Stock Exchange or Over-the-Counter, contributed capital, audited net sales, number of branches, net depreciable property, investment tax credit, the differences of profit between audit results and returns, three consecutive losses and the dishonest probability estimated by Ministry of Finance. The results show that smaller contributed capital and larger investment tax credit and the differences between profit standard and reported profit are accompanied by larger tax adjustments. The status of three consecutive losses is associated with smaller tax adjustments. On the other hand, the status of being listing and larger audited net sales and net depreciable property are associated with larger tax adjustments. And higher dishonest probability is associated with smaller audit adjustments.

參考文獻


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王建國,2002,我國營利事業所得稅課稅與爭訟之研究,國立成功大學會計學研究所碩士論文。
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被引用紀錄


郭君平(2005)。未上市公司股票作為遺產稅客體的估價〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU.2005.00999
楊承翰(2010)。營利事業所得稅核定品質之影響因素〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1508201017094400

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