| Summary: | 碩士 === 國立屏東大學 === 國際貿易學系碩士班 === 106 === The Ministry of Finance, R.O.C (Taiwan) has implementation of Expanded Paper Review System to simplify the tax process. Since the system was launched, however, as the net profit margin set in the directions for the Extended Paper Review of the implementation of Profit-seeking Enterprise Income Tax Return is lower than the income standard, this provides an opportunity for profit-seeking enterprises with bad bookkeeping to avoid the in-depth audit by the tax authority and thereby lower the payable tax through the system. By categorizing the methods of tax evasion into incomplete declaration or omission of declaration of sales income, inflation of operating costs or expenses, declaration with incorrect trade code, distribution of income tax by establishing many companies, and missing other related tax sources, this study explains the problems and proposes corrective actions through a case study. The cases studied show that there are different ways to evade taxes with the system, the tax authority can check the relevant tax system database, analyze the industry's sales characteristics, industry code exceptions, related items for employees or employees, online stores, home delivery materials, official website information, etc. Master the actual business model of the profit- seeking enterprise, break through the use of profit- seeking enterprise to expand paper review system to achieve the purpose of evading tax, promising to provide verification as a reference for in-depth inspection by the profit-seeking enterprise in order to prevent taxpayers from evading tax by the Expanded Paper Review System.
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