| Summary: | 碩士 === 大葉大學 === 事業經營研究所 === 91 === At the time of filing input and output tax each year, business runners routinely check whether or not there are abnormal cases, through computer system. Once buyers or sellers of either side on output tax filed is not Congruent abnormal situation appears. Taxes Revenue Center would print “business runners’ input and output tax filing record of “abnormal list” along with “business runners’ input and output tax cross-checking bill” to be handed over to internal revenue for following checking. Because checking bill bears the functioning of cross-checking that would hold up business runners’ slipping as well as checking non-registered business and faked invoices. It is the prime technique used by Tax Revenue Center for the sole purpose. The abnormal bill checked through computer system would continue on to the up and down system business runners for follow-up checking.
The magnitude of cross-checking of abnormal bill for business runners is of phenomenal number each year. However, a great portion of them would be reduced if cross-checking time periods could be expanded or cross-checking staff could render additional care to what is being done. Likewise, delinquent cases could so as to reduce human loads and enhance work effectiveness.
Key words: input tax, output tax, cross checking, fictitious company
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