兩岸稅務簽證制度之比較研究

A Research on Attested Tax Returns Audit Between Taiwan and China

林湘妍(Lin Siang Yan)

指導教授 ： 莊義雄

共同指導教授 ： 彭俊揚

長榮大學/管理學院/經營管理研究所/碩士(2009年)

摘要

政府為積極改進所得稅制，貫徹稅務行政之革新，於民國59年5月18日頒布「會計師代理所得稅事務辦法」，以期借重會計師的專業技能知識，作為徵納雙方的橋樑，增進稽徵工作之行政效率。隨著稅收制度的日趨複雜化，台灣和中國大陸亦積極推動適合各自的稅務代理制度。且在兩岸交流頻繁，尤其在台灣和中國大陸雙雙加入WTO之後，經貿上的交流更是熱絡的情況下，因大陸台商企業因對大陸稅制較不熟稔，加上大陸常對大陸台商進行大規模之查稅行動，所以對於委託專業代理人員進行「稅務簽證」等相關問題愈顯重要。台灣地區委任雖有會計師代理所得稅事務辦法、營利事業委託會計師查核簽證申報所得稅辦法可依循，相較於大陸地區已有健全之法律規章及考試制度，實有不足之處。本研究擬就兩岸稅務簽證制度之內容予以比較探討，旨在找出差異、分析差異進而克服差異，兩岸間也能互相借鏡、截長補短、完善彼此法令規定，文末並提出建議，提供大陸台商、會計師、兩岸政府或對兩岸事務有興趣者之參考。
　　本研究以問卷的方式，徵詢會計師事務所相關人員及現行有投資中國大陸之上市（櫃）公司其會計人員對兩岸稅務簽證之意見及建議，藉以瞭解實務人士之看法。問卷結果認為台灣地區稅務簽證查核法規內容不夠完整明確，且尚未法制化，在實務上僅能依據相關法律或辦法執行，大陸地區之相關查核規範較台灣為完整明確；兩岸稅務簽證之阻礙因素，台灣地區以受任人（簽證事務所)問題為主，大陸地區則以委任人（企業本身）問題為主；兩岸罰則規範部分，大陸地區之法律較剛強，以行政主管機關處分為主，主管機關全權負責處罰事宜，而台灣地區專門設有審查委員會公平處理相關懲戒案件，其處分結果較不易偏頗；兩岸對稅務簽證代理人之評價則以台灣較高。
　　依分析、比較及問卷回函之意見對於兩岸稅務簽證制度提出具體建議如下：
　　1.對台灣地區稅務簽證制度之建議：
　　宜建立完善稅務簽證正式法規及統一查核報告格式、實施稅務簽證代理人證書之年檢與換證制度、加強查核人員之培訓及素質、宜增訂對執業積效優良之稅務簽證代理人員之獎勵措施或規定與定期舉辦由稽徵機關、會計師與企業界三方面遴選代表參加之稅務簽證研討會。
　2.對大陸地區涉稅鑑證制度之建議：
　　提升涉稅鑑證代理人之法律位階、建全各業會計制度、增訂地區及全國稅務師協會組織條款、建立涉稅鑑證懲戒委員會、頒訂「註冊稅務師持續進修暫行規定」、建立納稅人的舉證責任與加強註冊稅務師之宣傳力度與國家行政機關之監管職能。

關鍵字

兩岸；稅務簽證；稅務代理；查核報告

並列摘要

To aggressively reform taxation regulations and administration, the government has, on 18 May of 1970, passed “Business Regulations of CPA Procuration for Income Tax,” hoping to exploit the professional expertise and knowledge of CPAs as the bridge to enhance auding efficiency. As taxation system hasevolved more and more sophisticated, advanced countries have developed tax procuration system. Taiwan and mainland China have also actively promoted sush procuration system as cross-strait exchanges intensify after our accession to WTO. Since Taiwan entertrises are less familiar to mainland China’s taxation system, and subject to frequent large-scale tax audit form mainland China IRS, relevant issues regarding tax procuration should be prioritized. Even though Taiwan has established “Business Regulations of CPA Procuration for Income Tax” and “Regulations of Profit-making Business in Procuration to CPA for Auditing, Certification, and Declaration of Income-tax”, it appears to be insufficient compared to comprehensive legal provisions and examination system found in mainland China. This study will conduct comparison and investigation regarding cross-strait- tax certification. Hopefully, can develop more comprehensive cross-strait legal provisions with the recommendations proposed by the study for the references of interested parties such as local business, CPA, and governments.
　　This study is conducted through questionnaires which inquired the opinions and suggestions from personnel at accounting firms, and accounting staffs from enterprises invested in publicly traded companies in mainland China so as to fully appreciate their viewpoints of practicing professionals. It is found that they believe legal provisions for auditing and inspection of tax certification in Taiwan is not well defined and comprehensive enough, and it is not yet legalized. In practice, the implementation can only beconducted based on relevant laws or regulations, while laws and regulations on auditing and inspection from mainland China are relatively more complete and precise. Commonly faced obstacle regarding cross-strait tax certification for accounting firms in aiwan. On the other hand, from enterprises in mainland China. Regarding punitive terms, legal provisions in mainland China are omparatively more rigid as it is primarily conducted by the administrative authority in charge, who is wholly responsible for punitivemeasures；whereas in Taiwan, review committee is specifically established to assur fair punitive measures. As such, the evaluation for procurator of tax certification in Taiwan is relatively higher than that of mainland China.
　　The study has proposed the following suggestions based on analysis and opinions from the questionnaires regarding cross-strait tax certification system：
　　1.Suggestions to Taiwan tax certification system：
It will be suitable to establish and implement comprehensive official legal provisions and standardized auditing report format, and annual verification and license-renewal system for tax certification procurator. Training and qualification of auditing personnel should be improved. Lastly, incentive for tax certification procurator with favorable practice performance or regulations should be developed to further stipulate regular sponsoring of tax certification seminar as participated by selected representatives from IRS, accountant, and enterprises.
　　2.Suggestions for mainland China involved in tax identification system：
　　Enhance the legal status of tax certification procurator, establish accounting system for every trade, further stipulate organization terms for regional and nationwide accountant association, establish penalty committee on tax certification, promulgate “Temporary regulations of continuous education for CPA,” install the burden of proof on tax-payer, and strengthen the power of publicity on CPA as well as the supervisory function of national administration authority.

並列關鍵字

cross-strait；tax certification；tax procuration；Audit Report

參考文獻

1. 營利事業所得稅簡易申報書實施辦法（民52年5月18日）

3. 營利事業所得稅藍色申報書實施辦法（民82年4月23日）

1. 李宗儀（民84年6月）。探討會計師稅務簽證的功能。東吳大學會計學系碩士班論文，未出版 。

3. 註冊稅務師執業資格考試實施辦法（民88年1月4日）

9. 中華民國會計師公會全國聯合會網站，http://www.roccpa.org.tw/。