加值型營業稅冒退稅選案查核模式之研究

Adds the value business tax to brave the tax reimbursement to choose the document to check research the pattern

邱家永(Chia-Yang Chiu)

指導教授 ： 鄭瑞昌

國立臺中科技大學/商管學群/事業經營研究所/碩士(2008年)

摘要

本論文係採用財政部臺灣省中區國稅局轄區中部六縣市19個分局、稽徵所，民國95年至96年營業人冒退營業稅之選案查核案件，研究樣本共計1,940件。跳脫現行資料庫選案查核模式，首創運用稅籍管理及營業人申報資料作參數，建構全新變項之選案模式，以探討可能冒退營業稅之變數。本選案查核模式取稅籍異常、零稅率銷售額佔銷售總額之比例、進項金額合計佔銷售總額之比例、實繳稅額佔銷項稅額合計之比例、應退稅額佔進貨費用之比例、個別公司與同業營利事業同業利潤標準之比例、零稅率銷售額佔資本額之比例、非經海關零稅率佔零稅率銷售額之比例、應退稅額佔零稅率銷售額之比例、加值率及加值率與同業利潤標準之比例等11項變數。查核結果有冒退營業稅補稅處罰或自動補報補繳稅款、符合規定等2項依變數，其中查核相符計875件，不符者計1065件。再採用Logistic迴歸分析模型之實證結果，研析最佳之查核模式，供相關主管機關參酌運用，藉由打擊不法，防杜冒退營業稅，以遏止逃漏，維護租稅公平，增裕庫收。

關鍵字

加值型營業稅 ； 冒退營業稅 ； Logistic迴歸分析模型 ； 零稅率銷售額 ； 營利事業同業利潤標準

並列摘要

The state-run Taichung technology institute enterprise manages the research institute abstract present paper is uses middle the Ministry of Finance Taiwan Province central area Internal Revenue Service area of jurisdiction six county city 19 sub-bureaus, the tax office, retreats recklessly the business tax from 2006 to 2007 year business people to choose the document to check the case, research sample total 1,940.The bracelet present information bank chooses the document to check the pattern, originates using the tax nationality management and business person reported the material makes the parameter, constructs brand-new variable chooses the document pattern, discusses possibly retreats recklessly variable of the business tax.This chooses the document to check the pattern to take the tax nationality exceptionally, the zero tax rate sales volume accounts for proportion of, the income amount sum total the total sales accounts for proportion of the total sales, really gives the tax amount to occupy sells proportion of the tax amount sum total, should draw back the tax amount to account for proportion of the inventory expense, to seek to make a profit the enterprise same business profit standard, the zero tax rate sales volume accounts for proportion of the capital, must accounts for proportion of the zero tax rate after the customs zero tax rate, should draw back the tax amount to account for proportion of the zero tax rate, the Canadian value rate and adds the value rate and the same business profit standard proportion of and so on 11 variables.Checks the result to have retreats recklessly the business tax to pay a past-due tax the punishment or makes an after-event report automatically pays and submits the tax money, conforms to the stipulation and so on 2 items to depend on the variable, in which checks the match case to count 875, not Fu Zheji 1065.Again uses real diagnosis of result the Logistic regression analysis model, grinds analyzes best checks the pattern, deliberates the utilization for the correlation controlling organization, is illegal because of the attack, guards against Du to retreat recklessly the business tax, suppresses to run away leaks, maintains the land and other taxes to be fair, increases the abundant storehouse to receive. Key word: Adds the value business tax, retreats recklessly the business tax, the Logistic regression analysis model, the zero tax rate sales volume, seeks to make a profit the enterprise same business profit standard.

並列關鍵字

Adds the value business tax ； retreats recklessly the business tax ； the Logistic regression analysis model ； the zero tax rate sales volume ； seeks to make a profit the enterprise same business profit standard

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