A Study on Tax Levy System for Small-Scale Business Owner in Taiwan

• Main Author: 李麗琴
• Other Authors: 黃華山
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/51230337569299357570

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 93 === Abstract New value-added form business tax law was carried out on April 1, 1986 in Taiwan. Small-scale enterprises were not merged into the value-added system in the early stage. However, uniform invoice system is the excellent and unique innovation on tax resource control and the match of replenish and sell data of enterprises is enhanced by computer process. Analyses are made on report data of enterprises which should have reasonable business condition, then based on the differences of replenish and sell data, live checks are taken. Because small-scale enterprises are ruled out from value-added form business tax, this causes the gap of the match between replenish and sell data and forms the handicapped business tax law. This study mainly focuses on the data survey of every aspect and is accompanied with the suggestion of experts, the derivate problems from the business tax law of small-scale enterprises are found, and feasible proposal for improvement is investigated. From four aspects of historic, system, executive and improvement on the business tax law of small-scale enterprises with deeply opened questionnaire, the tax experts are interviewed and the opinion of these experts are collected to make the question content of questionnaire. Moreover, expert questionnaire of Delphi technique is implemented and SPSS10.0 statistics software is used to analyze and induce the results. If some of small-scale enterprises are able to use and report uniform invoice, those ratified small-scale enterprises should be overall reviewed to extend uniform invoice level and intensify the mutual matching. According to the business character and ability of small-scale enterprises, the uniform invoice was ratified to narrow the range of tax levy and to make up for the gap of the unmatched of replenish and sale data. On the modern economic system, most small-scale enterprises were ruled out from added-value system and don’t need to give invoices to customers. Even when they replenish goods without obtaining and preserving certificates, they were exempted from penalty. This damaged the function of automatic matching of replenish and sale. That the door of evading taxation was opened will significantly influence national tax income. The door should be immediately closed. Violating the regulation of reserving certificates exempted from penalty should be cancelled. By doing this, the gap between matching replenish and sale on business tax of small-scale enterprises can be improved. Keywords：small-scale enterprises、the tax collection uthority-in-charge、business tax、 no-value-added business tax、Delphi technique