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題 名 | 所得稅合併申報制遏止聯屬集團規避稅負效果評析研究 |
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作 者 | 蕭子誼; | 書刊名 | 逢甲學報 |
卷 期 | 26 1993.11[民82.11] |
頁 次 | 頁43-65 |
分類號 | 567.01 |
關鍵詞 | 合併申報制; 所得稅; 規避; 稅負; 聯屬集團; |
語 文 | 中文(Chinese) |
中文摘要 | 由於我國現行有關法令之規範過於鬆弛,致不法之聯屬集團常 藉關係企業間之非常規交易,以操縱交易價格及調配成本之攤計達 成規避納稅義務之目的,嚴重損及稅負公平性及社會正義。 本論文擬建議政府因應甫由行政院所擬訂之公司法關係企業專 章草案,變革現行所得稅法所定之聯屬集團營利事業所得稅個別申 報制改為合併申報制,並以實證驗證合併申報制遏止規避稅負效果 。 |
英文摘要 | Because the regulation of our present related laws is too slack, unlawful affiliated groups, through the nonarm's -length transactions among their associated companies, often manipulate the trading price and adjust the allocation of the cost to evade the obligation of paying taxes and, thus, seriously jeopardise the fairness of taxation and the justice of society. To be in tune with the draft of the Special Regulation of the Associated Corporation in Corporation Law, which was jsut made out by the Executive Yuan, a proposal is offered in this article to the government for replacing the separate income tax return of the affiliated groups in the current Icome Tax Law with the consolidated income tax retur. Practical examples are also given to prove the efficiency of the consolidated income tax return in checking tax evasion. |
本系統中英文摘要資訊取自各篇刊載內容。