XBRL組織不斷在全球推廣XBRL,使得XBRL已在世界各國廣泛地被使用,相信XBRL將會對未來的會計處理流程以及資訊產生一股強大且具革命性的影響力,稅務機關如何因應XBRL帶來企業巨大的變革,如何依據民眾及各界的需求、使用形式,要求的服務,來提供更佳的自動化稅務申報之模式。再者,稅務機關是否能利用XBRL所帶來的效益,為稅務機關自身謀求最佳的自動化稅務查核模式,以減少稅務機關的查核人力與成本,並促進查核的效率。 本研究即根據XBRL規範標準第二版,利用XBRL營利事業所得稅結算申報書分類標準套件之建立,進行XBRL營利事業所得稅結算申報書的自動化編製,完成自動化稅務申報模式。並藉由最新的Web Services技術,發展出「稅務機關-企業」間的資料擷取與查核分析平台雛型,完成自動化稅務查核模式。 根據本研究實作範例系統之結果,除了可以自動化編製XBRL營利事業所得稅結算申報書外,本研究利用XBRL規則庫進行編製準則之描述,亦提昇稅務申報系統處理邏輯的正確性與維護便利性。此外,自動化查核模式增進電子化環境下的稅務查核效率,並節省稅務機關的查核人力與成本。整體而言,本研究應用XBRL所建立的自動化稅務申報與查核的流程,其效益遠超過稅務機關現有的稅務申報與查核的流程,因此,應用XBRL所建立的自動化稅務申報與查核的流程,確實能為稅務機關與企業帶來雙贏的局面。
XBRL organization constantly popularize XBRL, it makes XBRL been world widely use. We believe XBRL will bring strong and revolutionary influence on the future accounting process and information. The tax authority how to deal the big reform? Such as listen to public and enterprises requirements, the usage of the format, the requesting services from people in order to provide better automation tax declare model. Moreover if the tax authority can well use the benefit from XBRL, to save the labor and cost from automatically audit system and improve the audit efficiency. This research is based on the second version of XBRL standard format. XBRL built up a system can automatically declare tax by classified the enterprises tax income declaration report. In additional, by the latest Web Services technology, we developing “Tax Authority – Enterprises.” data receive and analysis, to complete automatic tax audit system. According to the result of this system, can calculate XBRL enterprises tax income report; use the XBRL system database it can also improve the tax declare system’s accuracy of logic and the convenience of maintaining. Besides the automatic audit environment enhances the audit efficiency and save manpower and cost. In a world, this research apply the tax automatic declare system and audit procedure, it’s benefit is far more then the regular system now used by tax authority. In conclusion the automatic tax declare system and audit system built up by XBRL indeed can bring win win situation for tax authority and enterprises.
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