The Tax Penalty Knowledge System for Business Tax
碩士 === 亞洲大學 === 資訊工程學系碩士班 === 95 === The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the c...
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ndltd-TW-095THMU43960142015-11-13T04:08:51Z http://ndltd.ncl.edu.tw/handle/46074403582028267365 The Tax Penalty Knowledge System for Business Tax 稅務違章裁罰知識系統─以營業稅為例 Liao kuang chao 廖光超 碩士 亞洲大學 資訊工程學系碩士班 95 The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions of the act. The business tax collection authorities of the taxation office are mostly rookies. However, these new appointees are set the tax collection tasks relevant to the taxpayers’ property without fully pre- vocational training. Their unfamiliarity with the act and lack of practical experience often lead to the errors in the initial investigation of the cases which are against the provisions. Their administrative efficiency is hence lowered. The research aims at providing the business tax collection authorities of the taxation office with a system relevant to the knowledge of the penalty for violating the provisions. Classified systematically according to the violation category, it guides the beginners to key in the conditions such as the amount of the tax evasion, figures out the fine, and then offers the relevant provisions of the act, for the purpose of saving the delivery time of the cases which are against the provisions and enhancing the accuracy of their initial investigation. Thus taxpayers will have a better opinion of the tax collection authorities of the taxation office and the administrative remedy cases will be reduced. Lin hsin li 林新力 2007 學位論文 ; thesis 85 zh-TW |
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碩士 === 亞洲大學 === 資訊工程學系碩士班 === 95 === The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions of the act.
The business tax collection authorities of the taxation office are mostly rookies. However, these new appointees are set the tax collection tasks relevant to the taxpayers’ property without fully pre- vocational training. Their unfamiliarity with the act and lack of practical experience often lead to the errors in the initial
investigation of the cases which are against the provisions. Their administrative efficiency is hence lowered.
The research aims at providing the business tax collection authorities of the taxation office with a system relevant to the knowledge of the penalty for violating the provisions. Classified systematically according to the violation category, it guides the beginners to key in the conditions such as the amount of the tax evasion, figures out the fine, and then offers the relevant provisions of the act, for the purpose of saving the delivery time of the cases which are against the provisions and enhancing the accuracy of their initial investigation. Thus taxpayers will have a better opinion of the tax collection authorities of the taxation office and the administrative remedy cases will be reduced.
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author2 |
Lin hsin li |
author_facet |
Lin hsin li Liao kuang chao 廖光超 |
author |
Liao kuang chao 廖光超 |
spellingShingle |
Liao kuang chao 廖光超 The Tax Penalty Knowledge System for Business Tax |
author_sort |
Liao kuang chao |
title |
The Tax Penalty Knowledge System for Business Tax |
title_short |
The Tax Penalty Knowledge System for Business Tax |
title_full |
The Tax Penalty Knowledge System for Business Tax |
title_fullStr |
The Tax Penalty Knowledge System for Business Tax |
title_full_unstemmed |
The Tax Penalty Knowledge System for Business Tax |
title_sort |
tax penalty knowledge system for business tax |
publishDate |
2007 |
url |
http://ndltd.ncl.edu.tw/handle/46074403582028267365 |
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