Discussion of Bogus Invoice Problems

• Main Authors: HSIEH, TSANG-LANG, 謝滄浪
• Other Authors: LO, CHENG-CHUNG
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/cfbugu

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 104 === Since Taiwan implement of value-added business tax (VAT), unscrupulous people false invoice acts of trafficking has always existed. Because has profit, it is difficult to eliminate. False invoice acts of trafficking are not only help others to evasion of business tax, but also impacts on evasion of income tax. So how to preventing, investigating and punishing bogus business entity, it is an important issue from Ministry of Finance to every tax bureau. This study explores through false invoice acts of trafficking and analyzes through three cases, we find the common features and the existing problems. The following recommendations: 1. Business faces: Build the investigative mechanisms across offices of government and the communication of prosecutor's office. Strengthen and check the unconventional transactions and false tax refund cases. To implement the tax management of a business entity, and check the summit criminal to increase and improve morale. 2. Information side: Strengthen the development of business tax on the system functions, and increase the electronic system feedback. 3. The training of personnel face: Check to strengthen the training of different organizational models in the bogus business entity. Case study in the bogus business entity is very important to the training of personnel, and the experience of check too. 4. Legal aspects: Increase the criminal liability at the appropriate time, in order to the prevention of the bogus business entity effectively.