| Summary: | 碩士 === 國立中山大學 === 中國與亞太區域研究所 === 100 === Department of worship public and industry for the purpose of worshiping their ancestors
and the establishment of an independent property of the original in Mainland China, prevalent
in Taiwan, while Taiwan civil habits. Because of the economic, social structure has evolved
from an agricultural society to the social patterns of industry and commerce, interpersonal
gradually alienated, weak, and due to age, by multi-generational inheritance, to send the
identity of the next member of the increasingly vague, complex, so that to send human
competition for worship production action, the meaning of sacrifice public sector to set up
gradually lost.
Due to sacrifice the particularity of the public sector within the public owners, members
of crime in the administrator or send personal gain map take illicit profits, fame and fortune of
the heart to fight for the assets held, and other issues, External: their legal rights and
obligations of civil, judicial and administrative departments have different views, and
therefore resulted in numerous controversies, government to actively address the ritual of
public sacrifice public sector long years of problems, in 1997, was promulgated "Professions
Ordinance, planning the entire clean-up project schedule, except for taxes, the competent
authority is still lack of supporting. in this study, secondary data analysis and questionnaires
as the main research methods, analysis worship public and industry clean-up the causes and
impact of hard, and tax officials on the implementation of the ancient worship Professions
Ordinance successful and able to solve the economic efficiency of tax administration, tax
equity and land use the troubled expectations.
Sacrifice public sector owners of non-tax professionals do not quite understand, to
declare the type and tax implications, therefore, to collect scholars'' sacrifice the particularity
of the public sector and the relevant provisions of the tax law analysis, to be the table lists the
legal persons, juridical association with the sacrifice of public sector legal establishment of
the legal basis for the purpose of legal nature, and real estate approach for worship public
industry to canzhuo , will legal forms and illegal forms of worship the public sector, tax
concessions or not, a comparative analysis, the public owners to easily compare, but its
declaration of substantial benefit.
Another of this thesis study found that tax officials for the implementation of the
Ordinance of the sacrifice to the public and industry, it is helpful to the simplification of tax
administration, tax equity goals and enhance the land use of economic efficiency, but want to
reach the aforementioned goals, depends on the completion of the worship the reporting and
registration of public sector jobs, not yet required to complete the declaration and other
related job assessment, remains to be the financial sector this sacrifice the particularity of the
public sector be deliberated.
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