| Summary: | 碩士 === 中原大學 === 企業管理研究所 === 97 === Due to the huge number of illegal business tax refund cases has become a serious problem, the National Tax Administrations of all 5 regions in Taiwan make every effort to improve this condition. However, because all National Tax Administrations are short-staffed on tax auditing, they are forced to classify the business tax refund cases each month into several classes and only focus on the most abnormal cases. Whereas, to identify abnormal cases, reliable statistical indicators are needed. Therefore, this study consider the characteristic of abnormal business tax refund cases, and based on this observation we choose taxpayer files abnormal, Input tax falsely reported、zero-tax-rate sales amount falsely reported as major indicators of abnormal cases. We apply Fuzzy Analytic Hierarchy Process to evaluate the weight and priority of each indicator.
Finally, we construct a business tax refund cases selection and auditing risk indicator system composed of 3 dimensions and 12 criteria and 35 indexes. We hope that the system could help National Tax Administrations improve the performance in the practice of business tax refund case auditing, and the goal of maintaining a fair tax is more achievable.
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