A Study of Fictitious Company Seizing -- An Example as the Check Case of National Tax Administration of Central Taiwan Province, Ministry of Finance
虛設行號；不實進項憑證；Logit迴歸分析；區別分析 ； Fictitious Company； False Income Certificate； Logistic Regression Model
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The purpose of this study is to construct the prediction model for discriminating the fictitious company. In view of this, the sample data was selected from the fictitious companies in the National Tax Administration of Central Taiwan Province, Ministry of Finance (hereinafter referred to as Central National Tax Bureau) that Central National Tax Bureau jointed Changhua District Prosecutors Office and Yuanlin Branch of Changhua County Police Headquarter to uncover Rao Yu-Lin Fictitious Company group commonly on June, 2008. According to the observation of fictitious companies’ each transaction tax(business profit tax or sales tax) declaration data, and use logistic regression model and discriminant analysis model to find out the characteristic factors of fictitious company judgment for constructing predictive models each other. As the empirical results, some variables of fictitious company would be the significant factors to judge whether the business person is fictitious company or not, such as added-value tax declaration, business tax declaration terms, income invoice quantities acquirement and each income invoice amount average, and then construct two kinds classification models. The empirical results showed that the correct classify rate of logistic Regression model and discriminant analysis model are reached to 100% and 99%. These models will help National Tax Administration to monitor fictitious companies’ illegalities early and save audit manpower to accomplish the purpose of tax evasion preventive effectively.
社會科學 > 管理學