Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration
碩士 === 元智大學 === 管理碩士在職專班 === 101 === In recent years, due to the tax authorities use tax database in fictitious company detection .Fictitious companies has decreased every year , but never be eliminated.The crime patterns of fictitious companies are getting improved and better than before, and this...
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ndltd-TW-101YZU050261302016-03-18T04:41:40Z http://ndltd.ncl.edu.tw/handle/46906431949083598868 Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration 加強營業登記案件審核對防杜虛設行號之探討 Mei-Hui Lee 李美惠 碩士 元智大學 管理碩士在職專班 101 In recent years, due to the tax authorities use tax database in fictitious company detection .Fictitious companies has decreased every year , but never be eliminated.The crime patterns of fictitious companies are getting improved and better than before, and this problem has made investigations more difficult. This research collects fictitious companies prosecuted by the tax authorities as examples. By an analysis on the the criminal cases of the referral paper from investigative agencies , and joint of business entities’ registration historical record and the data system of business tax, the research would like to examine how reinforce business entities’ registration audit could efficiently restrain the growth of the fictitious companies. The purpose of this study expects to provide suggestions for the tax authorities to value business entities’ registration audit, then to raise authority of investigator and to build a alert system for fictitious companies. Furthermore, help the Business Tax officer to enhance professional ability of investigate fictitious companies. At last, make the national taxation department put less labor to investigate fictitious companies and to reduce loss of tax revenue. Hilary Cheng 鄭雅穗 學位論文 ; thesis 51 zh-TW |
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碩士 === 元智大學 === 管理碩士在職專班 === 101 === In recent years, due to the tax authorities use tax database in fictitious company detection .Fictitious companies has decreased every year , but never be eliminated.The crime patterns of fictitious companies are getting improved and better than before, and this problem has made investigations more difficult. This research collects fictitious companies prosecuted by the tax authorities as examples. By an analysis on the the criminal cases of the referral paper from investigative agencies , and joint of business entities’ registration historical record and the data system of business tax, the research would like to examine how reinforce business entities’ registration audit could efficiently restrain the growth of the fictitious companies. The purpose of this study expects to provide suggestions for the tax authorities to value business entities’ registration audit, then to raise authority of investigator and to build a alert system for fictitious companies. Furthermore, help the Business Tax officer to enhance professional ability of investigate fictitious companies. At last, make the national taxation department put less labor to investigate fictitious companies and to reduce loss of tax revenue.
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author2 |
Hilary Cheng |
author_facet |
Hilary Cheng Mei-Hui Lee 李美惠 |
author |
Mei-Hui Lee 李美惠 |
spellingShingle |
Mei-Hui Lee 李美惠 Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration |
author_sort |
Mei-Hui Lee |
title |
Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration |
title_short |
Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration |
title_full |
Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration |
title_fullStr |
Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration |
title_full_unstemmed |
Study on Preventing Fictitious Companies by Audit Enhancement on Business Entities’ Registration |
title_sort |
study on preventing fictitious companies by audit enhancement on business entities’ registration |
url |
http://ndltd.ncl.edu.tw/handle/46906431949083598868 |
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