| Summary: | 碩士 === 東吳大學 === 會計學系 === 85 === Abstract
In Taiwan, there are many different types to file the business
income tax; however, the most convenient type to
simplify the investigation procedures is to expand the
paper review. The main purpose of the study is to find
out if the types of filing the business income tax make a
difference in the characteristics of the business.
This study collects and summarizes related data and information
to explain the theory of the tax regulations of
paper review, and the conditions which paper review
was expanded. By means of the questionnaire,
we conclude six variables of the business characteristics
(industry of the business、lawful agent entrusted to keep the
account books、lawful agent entrusted to check, certify
and report、a member of a relationship of a business、
family business and firm size) and three types of filing
the business income tax(lawful agent entrusted to check
,certify and report、expanded paper review﹑ non-expanded paper
review). By means of the descriptive statistics、one-way ANOVA
and LOGIT regression model, we explain and test the
relationship of the independent variables and
dependent variables. The
empirical result shows that the types of filing the business
income tax make a difference in the lawful agent entrusted to
keep the account books 、family business and firm size.
But it makes no difference in the industry of
the business、lawful agent entrusted to check ,certify
and report, and a member of a relationship of a business.
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