A study of types of filing the business income tax in Taiwan

• Main Authors: Lin, Koan-Jenq, 林寬正
• Other Authors: Da-Bai Shen
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/29348287779371651518

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.