Study on Business Tax System for Small Business Entities in Taiwan

• Main Authors: Ling-yu Liang, 梁玲玉
• Other Authors: 何艷宏
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/87315079133867221448

碩士 === 逢甲大學 === 財稅所 === 99 === The tax revenue rate of sales tax is raised up gradually, in which the ratio of small business entities is around 30% but the tax occupies only about 1.09%.Moreover, the real sales volume can not be reflected correctly under the condition of checking and taxing the special tax. The small business entities that are approved to relief of using uniform invoice shall not have to give original voucher to others whilst operating a business. This further causes the small business entities have the right not to give voucher whilst selling goods or personal services to others and therefore, there is no input can be deducted. Moreover, the sales volume of business entity with special purpose shall nor be limited to the standard of uniform invoice when the competent authority checks the monthly sales volume. This causes many food & beverage chain industries to break up the whole into parts and the business entities who shall use uniform invoice but divided into several small business entities are therefore suitable for 1% business tax. However, these business entities all run their business based on the same name. No matter it is franchisee or direct selling store, the qulity is certainly guaranteed and its competitiveness is better than singles. Such business entities have the benefit of low business tax and this breaks the vertical fairness of tax. On the other side, it damages the articulation of Value-Added Business Tax Act if small business entities are free of using uniform invoice. The small-scale taxpayer system of tax law system in China is more complicated than small business system of Taiwan. The tax payment circumstance is not more bountiful than the circumstance using uniform invoice. However, when it comes to Taiwan, the general sales volume and assessed tax of the small business entities of Taiwan are lower than actual because of the low business tax and business status is hidden by business entities. Therefore, the business tax of small business entities is lower than the ones who use uniform invoice. This further causes a situation that business entities prefer to be small business entities. As the technology changes with each passing day, it can not conform to efficiency principle and fair principle if taking manual checking and taxing the special tax as taxation measure. Now it is one important policy for Ministry of Finance to promote electronic invoice. As the cloud computing keeps being improved, its computing function and service platform is much more accurate than manual computing. If we can guide such technology into the taxation measure of small business entities and combine with the platform of electronic invoice, the difference between the value-added (the ones who use invoice) and non-value-added (the ones who use receipt) can be therefore engaged and the loophole of articulation of value-added tax damaged by non-value-added tax can be also made up to enable the act of business tax more perfect.