查詢結果分析
來源資料
頁籤選單縮合
題 名 | 我國營利事業所得稅選案查核之研究=On Business Income Tax Auditng System or R.O.C. |
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作 者 | 何敏男; 羅榮鎖; 賀力行; | 書刊名 | 中國統計學報 |
卷 期 | 35:4 1997.12[民86.12] |
頁 次 | 頁349-361 |
分類號 | 567.212 |
關鍵詞 | 營利事業所得稅; 選案查核; 健全稅收; Business income tax; Cases selected for examination; Make tax administration in condition; |
語 文 | 中文(Chinese) |
中文摘要 | 我國的營利事業所得稅結算申報,自民國79年起,按電腦模式計算"不誠實率", 由稅捐機關依照查核人力,選取若干案件,進行調帳查核,此稱為選案查核。稅收隔年大幅 滑落,為改善此困境,稅捐機關逐年增加選案查核數量,直到民國 82 年,營利事業所得稅 稅收量才恢復民國 79 年稅收水準 [3]。本文目的,即在研究稅捐機關以 " 不誠實率 " 高 低作為選案優先順序基礎,與補繳稅額的關係。我們的數據顯示 " 不誠實率 " 的高低與查 案後所核定的 " 應補稅額 " 的大小,兩者之間無顯著的相關性存在。這意謂者目前的選案 方式類似 " 隨機選案 "(random sampling),因此在眾多個案中,稅捐機關不容易找到應補 稅額較大者,長久下來容易造成營利事業單位僥倖心裡,不能鼓勵營利事業單位正確且誠實 的申報稅賦,稅收當然無法成長。為此,本文提出一個選案方法,對每個個案,以其、淨利 率差 " 估計其 " 應補稅額 ",再配合 " 毛利率差 " 及 " 費用率差 " 兩個選案因子,將 這些 " 應補稅額 " 估計值加以排定優先順序,作為選案的優先順序。我們的數據顯示這些 排序後的 " 應補稅額 " 估計值與查案後所核定的 " 應補稅額 " 的大小,兩者之間存在有 顯著的正相關性。 據此,本文介紹的選案方法有下列重要優點:1. 可協助稅捐機關選出 " 應補稅額 " 較大的案件,顯著提高稅收。2. 可鼓勵營利事業單位正確且誠實申報稅賦。後 者是因為營業額越大者,若其兩個選案因子偏離同業標準越遠者,則越傾向優先稽查。 |
英文摘要 | Since the year of 1990, the tax authority of Republic of China uses the "dishonest reporting rate" of business income tax to select cases for examination. However, the amount of business income tax revenue reduced serverely in the next year. It was recovered to that obtained in the year of 1990 until 1993. The relation between the magnitude of dishonest reporting rate and the amount of supplementary business income tax is studied in this paper. Our empirical study indicates that the correlation between the two factors is not significant. This explains that the way of our tax authority choosing cases for examination is helpless in locating the business having large amount of supplementary business income tax. To improve this drawback, we propose a method to select cases for examination. The method is to first estimate the supplementary business income tax for each business. Using the two factors of gross profit rate and expense rate and the principle of the larger the better in the field of experimental design, the resulting estimates are then rearranged in descending order. The sequence of these ordered estimates are proposed to be that of the business for examination. Our empirical study indicates that there is a significant positive correlation between the sequence of these ordered estimates and the ranks of their corresponding true supplementary business income tax revenue. This result demonstrates that the proposed method is helpful in simply locating the business having large amount of supplementary business income tax. Hence it is helpful in increasing business income tax revenue. |
本系統中英文摘要資訊取自各篇刊載內容。