| Summary: | 碩士 === 元智大學 === 管理碩士在職專班 === 101 === In recent years, due to the impact of the economic environment, the number of participating government worker test was substantial increase. Since the low rate of national entrance examination, so that the majority of people interested in taking part for much admitted people of tax administration. Most attend test of people’s are not to combine their interests and expertise, and then a lot of admitted people of tax administration transfer to other public organizations as soon. So, the priority is to reduce staff turnover and stabilize the tax work promotion.
In the past, there are many papers and documents for discuss turnover of tax officers. But, all researches are not effective in improving the current problems. Then, the best way is establish a standard audit guide or rule.
This paper aims at collecting relevant laws and official documents of Individual Income Tax to organize a set of practical audit guide for new tax officers to be quickly used. Furthermore, it could be the existing textbooks for senior tax officers to teach new tax officers. Through research results, the paper expects to conclude a concrete statement and suggestions as a useful reference for the governments, administrators and other researchers.
|
|---|
