營利事業所得稅查核業務之探討—以博達公司為例

An Analysis on Tax Auditing of Corporate Income Tax – a case study on Procomp Co.

楊淑雲(Shwu-Yun Yang)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200901320

摘要

營利事業所得稅是政府財政收入主要來源之一，其中尤以會計師簽證案件所核課之稅捐為大宗。人數有限的查核人員不可能詳細逐案查核每一納稅人之申報案件，故透過有效且具有系統性的選案查核機制將有限的查核資源使用於最值得查核的地方，因而查核是國家稅務行政上重要任務，也是稅法落實執行與否的關鍵。
稽徵作業流程中選案及審查作業是關鍵所在，無非是冀以發揮正確選中不誠實案件，並有足夠的查核技術發現不誠實之處，本文擬以已知不誠實之案件-博達，回饋檢討現行之選案及審查作業是否具備應有之功能。同時探討類此重大舞弊案件，對稅收之影響如何？
綜合博達84至93年營利事業所得稅案件經選核狀況，以及博達之判決內容作一回饋檢討。對於涉嫌舞弊期間之所得稅案件，除89年外，均列選為深入查核之案件；再就89年案件重核結果，顯示以現有之查核技術未查獲有短漏稅捐之情形，如以稅收及稽徵成本角度而言，未予選核尚稱合理。整體而言，當時稽徵機關之選案作業運作，可視為已發揮應有之機制。
再綜合博達之舞弊型態內容，其財務報告之不尋常關係及於財務報表之個別項目出現之不實表達，對照博達在稅務上之審查核定情形，歸納出稅務審查作業有以下應改善之項目，可提供日後討論提高會計師簽證案件查核技衠方法之參考。
1. 提高資產負債表之查核比重
2. 簡化及明確化租稅減免之審查要點
3. 強化資料庫之運用及內容
4. 提高專業上之懷疑及多作整體性考量
5. 對跨國、衍生性金融商品操作或利用第三地紙上公司等高度複雜之交易，擬訂查核技術手冊。
另博達不服稽徵機關依據判決書，針對90年至93年案件所作之重核核定，,每案均提起行政救濟，案件迄今未結，並造成鉅額欠稅，惟該欠稅因其財產不足清償債務而無法徵起之機率相當高，但稽徵機關因無相關法令規定得另案考量，僅得比照一般案件進行審查，則所投入之稽徵成本與效益實有待評估。

關鍵字：營利事業所得稅、舞弊、選案查核、不實表達

關鍵字

營利事業所得稅 ； 舞弊 ； 選案查核 ； 不實表達

並列摘要

Profit-seeking Enterprises Income Tax is one of the main incomes for the government, especially those certified by accountants. Due to lack of number in auditors, it is impossible to check every tax return cases. Therefore an efficient and systematic random drawing mechanism for tax return review will put the auditing resource to its optimal uses. Auditing is a top priority in the country’s Tax Administration, and the key to the Tax Law enforcement.

During the whole process of Revenue Service, picking the cases for audit review is the key. This is for us to accurately pick the fraudulent cases and have enough auditing skills to find out the fraud is important. We will use the known fraudulent example of Procomp to illustrate whether the current processes for picking cases and auditing review possess sufficient functions. Also we want to use Procomp case to discuss the impact of frauds on our tax income.

We have summarized Procomp’s 1993 and 2004 profit-seeking enterprise income tax return reviews and its adjudication from court. Procomp, except in year 2000, had been picked for extensive auditing review during the time when Procomp is under suspicion of fraudulent. A second review for Procomp’s year 2000 audit showed that the first audit did not discover some of the defraud revenue. But this mistake is within reasonable range considering the cost of performing such revenue service. In short, the case picking process by the revenue service at that specific time can be seen as a functioned mechanism.

Next we will review Procomp’s fraudulent content. Procomp’s financial reports showed unusual relationships between the individual categories and misrepresentations. According to Procomp’s tax auditing review, we determined that there are places where tax review process needs to be improved, which will also benefits accountants certifying cases in the future.

1. Increase the auditing weight on balance sheet
2. Simplify and clarify the review on tax reduction
3. Strengthen the usage and content of database
4. Increase professional suspicion and dynamic reconciliation
5. Draft auditing review handbook for highly complex transaction such as international, derivative financial products or paper company in foreign countries.

Also, Procomp does not admit to the adjudication by the revenue service and a second review was held for their 2001 to 2004 cases, and they requested administrative aids on all cases. These cases are still pending right now and cause huge shortage in tax payment. But due to insufficient fund to make the payment, there is a really high chance that the tax payment will never be collected. However, due to lack of related law and policy, the revenue service has to follow the rules as when they review regular case. As a result, both the cost of conducting this review and the results from the review are still waiting to be evaluated.

Keywords: ：Fraud, Fraudulent Statement, Cases selected for examination
Profit-seeking Enterprises Income Tax

並列關鍵字

Fraudulent Statement ； Cases selected for examination ； Fraud

參考文獻

營利事業所得稅結算申報書查審要點。

營利事業所得稅結算申報書面審核案件抽查要點。

財團法人中華民國會計研究發展基金會會計準則委員會，95，財務會計準則公報第1號「財務會計觀念架構及財務報表之編製」。

稅捐稽徵機關管理營利事業會計帳簿憑證辦法。

促進產業升級條例施行細則。