A Study of Tax Evasion on The specifically selected goods and services tax -The Case of Real Estat Transfer by Sale

• Main Author: 李維倉
• Other Authors: 李桂秋
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/6p95mz

碩士 === 逢甲大學 === 合作經濟學系 === 103 === The findings of the following issues are based on the research of real estate trades involving evasion of the specifically selected goods and services tax. Huge Controversies of tax exemption clauses: There have been more and more disputes between the competent tax authority and taxpayers over the application of tax exemption clauses. Weaknesses of tax computer programs: The computer programs that the competent tax authority is using could not effectively sift through all the cases to uncover suspicious cases related to tax evasion; Therefore, this has resulted a waste of the competent tax authority workforce all the time. Difficulties of identifying the current price of real estates: It has been always a challenge for the competent tax authority to find appropriate methods used to verify the current price of real estates to tax。 Solutions : 1.To use the amendment of The Income Tax Act to properly replace The specifically Selected Goods and Services Tax Act to impose real estate trade tax based on the selling price of real estate trades.2.To innovate or recreate tax computer programs to efficiently save human power of the competent tax authority.3.To enrich the tax proficiency of tax officers by hosting more training courses under the budget allowance of the competent tax authority.