A Research on Litigation of Value-added and Non-value-added Business Tax Act ：Using the Judgments of the Taipei High Administrative Court as Examples

• Main Authors: Su-Ching Chung, 鍾素菁
• Other Authors: Li-Hua Kao
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/43429852007750372347

碩士 === 中原大學 === 會計研究所 === 97 === Through the collection of the judgments of the Taipei High Administrative Court, this research analyzes administrative litigation by Value-added and Non-value-added business tax case study. Based on data collected, and essential statistics have been computed. We can separate these into three parts to analyze; the fundamentals of disputed cases; the judgment of disputed cases; and the origin of disputed cases. Sort out a common pattern of tax evasion. Practice on finishing the final summary of the views and the Taipei High Administrative Court verdict, on the grounds of the current tax-related amendments to the tax laws and enforcement can be an effective measure of the improvement proposals. As for the business entity do not know the relevant provisions of inadvertent or a result of tax evasion, organize business cases were easy to make mistakes and norms. Conclusion in accordance with narrating and adding up this research resulting divide side into the judgment of disputed cases and the origin of disputed cases aspect; project prove result of adding up in accordance with results of judgments, judgment period, lawsuit agent, procedures for administrative remedies, issues, target of administrative litigation, cause of administrative litigation separately, etc; to penetrate the analysis of cases separately, depend on judgment result divide side into the overrule the plaintiff’s judgment of telling, cancel and punish the judgment originally, cancel the judgment partly and overrule the judgment partly aspect; prove at present how about is sparse to reduce administrative litigation source to reach improvement of the rent taxes and is declared and led, tax administration decree, burden of proof, the education of tax staff is trained. This research suggest making the pay taxes obligator right protect standard, revise the case violating the regulations of tax administration Reference Table for Fines and Multiples of Punishment, revise and mention the administrative remedy favorable regulation to the fine currently, change tradition rent the tax declares the way of leading, and enhance tax staff’s foundation and specialty to train.