| Summary: | 碩士 === 中華大學 === 企業管理學系碩士班 === 103 === For past years, Individual Income Tax is a major proportion of total national tax revenues. Individual Income Tax is declared by taxpayer’s self-report in our country, it has advantages such as it can achieve the principle of taxpayer’s taxability and social wealth equality. However, it has also disadvantages such as it needs many arrangements in different agencies because of tediously tax collection and high taxation cost. Low honesty is observed in professional practician’s tax declaration. Therefore, it’s very important task for tax authority to truly control sources of tax revenues, to carry out complete taxation procedures and to effectively exert professional income audit skills.
The audit staffs must understand the present taxation system, tax laws and having professional audit skills so that they can use new audit technology innovations and effectively use tax laws. By doing this, huge tax loss due to tax aversion can be prevented. In this study, I focus on tax audit practices, audited cases selecting system, unsuitable tax laws, system of rewards and penalties, and auditing toward private hospitals’ .medical cosmetology and dental implants. I purpose some recommendations which can be used to improve tax-collection skills and to review untimely laws and collection skills. I hope the recommendations can apply to develop a more comprehensive taxation system and to thwart business operators’ opportunistic behaviors. I also hope that business operators can make more efforts to understand related tax laws and to establish a complete and healthy accounting system so that accounting records are correctly reliable. After that, I think both business operators and the tax authority win together.
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