| Summary: | 碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 93 === Abstract
The methods of tax collection could be divided into direct tax and indirect tax by payment and responsibility. The indirect tax was not an advance tax because payment and responsibility did not belong to the same people. In addition, the indirect tax also did not consider personal income to levy their tax. However, the direct tax was different from the indirect tax. For example, the consolidated income tax was transferred difficulty, decided by personal income, and collected by progressive tax rate that make the direct tax was thought to be a relatively advance tax. The specialists and scholars evaluated whether the tax regulation of country was progress by the weight of direct tax.
Since 1998, Taiwan started to carry out the “Imputation Tax Credit System” which combined the enterprise income tax and consolidated income tax. The main regulation of Imputation Tax Credit System was the payment of enterprise income tax could be a tax credit of individual income tax while the individual shareholders obtained the distributed dividend. After implementing the imputation tax credit system, it could be said that Taiwan had essentially canceled the enterprise income tax but only levy the individual consolidated income tax. Hence, the nature of enterprise income tax only belonged to the withholding tax of shareholders’ individual income tax. According to the first clause of the third item of Income Tax Law, unless regulated separately, the enterprise income tax belonged or after 1998 could be deducted from the payable of that annual consolidated income tax of shareholders, associators, partners or capitalists in profit distribution. This transformation made the consolidated income tax to be more important in tax regulation. In addition, consolidated income tax was progressive tax rate which essentially levied the tax by personal ability. That is, the higher income the higher duty for fulfilling the social justice. The samples of this research consisted of those well-known higher income people including doctors, lawyers, accountants and architects, etc.
The regulation of consolidated income tax was declaration. The main purpose of regulation design should be a role for tax guidance but not for punishment. The main financial resource of government came from tax. The consolidated income tax takes respectably high weight of country taxes. Furthermore, the income derived from professional practice which was one of the ten types of consolidated income tax. The purposes of this research illustrate the relative tax laws, tax regulations, and authority explanations for professional practice. The implications of this research could further provide the reference of executives in the complex tax circumstances, reduce the possibility of fail to tax declaration, avoid the tax obligor pay an evaded tax. It also can save the audit work for audit authority.
The samples of this research consisted of the declaration which were checked and ratified by professional practice and other income of the Miaoli County, Taichung County, Taichung City, Nantou County, Changhua County, and Yunlin County under the National Tax Administration of Central Taiwan Province from 2000 to 2002. The samples of professional practice and other incomes declaration, including meet the requirement of documental audit of set account for declaration, or set the account for declare audit, were choose that according to the standard of the income derived from professional practice of the Ministry of Finance. This research used the statistics analysis to illustrate the characteristics of declaration articles by professional practice and other incomes. In addition, it will be further discussed the differences among those who took direct ratify or declare audit accounts by industry. Furthermore, we collected the opinions from the financial specialists by interview. The conclusions of this research may provide the references and advices for the audit authority while drafting the relative policies.
Key Words：Income Derived From Professional Practice 、Individual Income、Consolidated Income Tax
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