知識管理應用於稅務審查之研究-以營利事業所得稅為例

• Main Authors: LIN YAO HUI, 林耀輝
• Other Authors: Li-Hsing Ho
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/39679630433542537308

碩士 === 中華大學 === 科技管理研究所 === 90 === The motive of this paper is how Income Tax auditors can learn their necessary knowledge and skills, and do more and more complicated work in so limited time. In the perspective of the framework of knowledge management, the purpose of this paper is to investigate where the knowledge of Income Tax auditors is, how National Tax Administration can keep it inside the organization, and furthermore, how the organization can make it be applied to rapidly cultivate excellent Income Tax auditors. By summarizing and analyzing the information from interview on the basis of the framework of knowledge management, the study indicates knowledge management is indeed suitable for Tax Income audits and can be one of the useful measures to improve their efficiency in tax auditing. In the conclusion of the paper, efficiency of Income Tax auditors is increased and innovation of National Tax Administration can be found if knowledge management is adopted. However, all of the employees should join the activity with passion. They will be encouraged to learn new knowledge and contribute the one they have known in cycles. National Tax Administration also must integrate the knowledge from the all departments and keep innovation and reform continuously to satisfy people’s demands and to achieve the goal of efficiency. Keywords: Income Tax、Knowledge Management、Tax Audit