營利事業所得稅核定品質之影響因素

Business Income Tax Factors Influencing the Quality Approved

楊承翰(Chen-Han YANG)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2010年)

摘要

疏減訟源是稅捐稽徵機關近年來極力推動的目標。國稅局為達成此一目標，不論藉由復查先行程序之初審制度，或者租稅行政救濟之協談制度等措施，均有賴原查核定品質的提升，始能同時兼顧稽徵績效與疏減訟源目標。有鑑於所得稅核定對於我國營利事業的權益有重大影響，本研究運用國稅局自我審查之復查先行程序來觀察原查核定品質，以復查維持金額比率作為營所稅核定品質之衡量指標；創先以實證研究方法，建立假說及多元線性迴歸模型，分析復查決定及達成協談之核定品質的影響因素，期能提出相關改進建議，以提升稽徵效率及達成疏減訟源。
本研究結果發現，國稅局營所稅原查核定品質相當優良，平均高達八成的維持率，其中以人工選查及會計師查核簽證申報案件之核定品質較為優良；但簽證案件中則以非四大會計師事務所簽證案件之核定品質比較優良，原因可能與申報案件的複雜度有關。因為免稅、停徵、免徵所得(損失)、虧損扣除額、及投資抵減稅額等租稅優惠措施，能有效降低營利事業應納所得稅額，國稅局常列為重點查核科目；因此營利事業會選擇委託會計師查核簽證，來提升結算申報減免稅捐的適法性及品質，不過在稅務簽證公費的市場競爭下，稅務簽證品質似乎較不受小型會計師事務所重視。
本研究為檢測核定品質的影響因素，以十個解釋變數做實驗。在復查決定樣本部分，實證結果顯示，營業成本、虧損扣除額、及電腦選查案件與核定品質呈顯著負相關，値得國稅局檢討改進核定品質之方向；而委託會計師查核簽證申報案件與核定品質呈顯著正相關，可作為國稅局擬定查審計劃之參考。另達成協談樣本部分，實證結果顯示，虧損扣除額及四大會計師事務所查核簽證申報案件與核定品質呈顯著負相關，可供國稅局與藍色或簽證申報企業及上市(櫃)公司互相退讓達成協談之參考；而人工選查案件及會計師查核簽證申報案件與核定品質呈顯著正相關，可供國稅局復查人員加強輔導此類型企業撤回復查之參考。此外，實證結果發現，審查人員可能有其他不可觀察的特質，導致查核經驗年資對核定品質並未產生正面影響；因為查核經驗年資愈高或許對於達成稽徵績效有正面的影響，但對於能否同時兼顧核定品質而言，至少並不顯著。本研究也發現，達成協談對整體核定品質的效果大致為正面的，亦證租稅協談措施對於達成疏減訟源的必要性。

關鍵字

營利事業所得稅 ； 核定品質 ； 復查 ； 協談 ； 疏減訟源

並列摘要

Reduction of litigation is one objective which Taiwan’s tax authority strongly promotes in recent years. To achieve this goal, the National Tax Administration relies on improvement on original quality approved either through preliminary examination system of advance procedure review or the discussion system of tax administration relief, before projecting target on tax collection performance and reduction of litigation. In view of the significant impact on the interests of our domestic profit-seeking enterprises caused by approved income tax, the study applied advance procedures review of self-censorship from National Tax Administration to observe the original approved quality and applied maintenance review as the measurement indicators for business income tax approved quality. The current study pioneered to establish hypothesis and Multivariate linear regression model, analyzed factors affecting AQ and DAQ using empirical studies. The study intends to propose relevant recommendations of improvement in order to upgrade collection efficiency and achieve reduction litigation.

The study results showed that the original approved quality of business income tax from the National Tax Administration was considerably well. The maintaining tax rate reached 80% on average, among which the approved quality for ARTIF and CPA outperformed others. The approved quality of cases audited by Non-BIG4 performed better than other audit cases was likely to be related to the complexity of tax reports. Tax incentives such as TAXFREE, LOSSDED and TAXCRE can effectively reduce the amount of business income tax and it is often subject to key audit for the National Tax Administration; for this reason, profit-seeking enterprises may choose to entrust a CPA for audit in order enhance appropriateness and quality in settlement reporting and tax reduction. Nonetheless under the influence of a competitive market for tax audit expenses, the quality of tax audit seems to be less concerned by small CPA firms.

The study conducted an experiment using 10 explanatory variables to detect factors affecting approved quality. With regards to review sample-size determination, the empirical study results showed significantly negative correlation with COST, LOSSDED, COMPUT, and AQ, which merits review and improvement on quality approved from the National Tax Administration. On the other hand, entrusting CPA reporting showed significantly positive correlation with AQ; the result may be used as reference in the development of review program by the National Tax Administration. Additionally with regards to sample discussion, the results showed that significantly correlation with the LOSSDED, audit reporting cases of BIG4 with AQ; the result may be used as reference for the discussion reached at mutual concessions of National Tax Administration, enterprise with blue file reporting system or audit reporting, as well as listed or publicly traded companies. The result of ARTIF showing significantly positive correlation with CPA could be used as reference for National Tax Administration reviewers with reinforcing review withdrawn for such corporations. Moreover, the empirical results indicated other possible unobserved characteristics of reviewers might cause EXPER qualification to have negative impact on the aspect of quality approved. High qualification in EXPER could lead to positive impact on collection performance; however it did not show significance in terms of concurrently taking quality approved into account. The discovering of the study also indicated the discussion reached did not show generally positive effect on the overall quality approved, which also supports the necessity of tax discussion measures with respect to reduction of litigation.

並列關鍵字

Business Income Tax ； Approved Quality ； Review ； Discussion ； Reduction of Litigation

參考文獻

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