| Summary: | 碩士 === 東吳大學 === 會計學系 === 85 === Abstract
The Government Uniform Invoice (G.U.I.)System that our
government has exercised for many years is one
important resource for government's finance. Since G.U.I.
is recognized as the only basis and criterion for sales
tax, people say that it is prone to have a number of drawbacks
in its practical use. What are the influences of these
drawbacks on those law- abiding Small and Medium-Scale
Businesses(S.M.B.)? This issue is worthwhile to do
a further research. In
an empirical way ,the object this thesis focuses on is S.M.B.
This thesis aims at exploring the problematics caused by
the relationships between different industrial
environment and G.U.I. and between business
characteristics and G.U.I.. What are the striking relationships
between different industrial bodies themselves when they take
corresponding strategy and how can G.U.I. be improved by
government? What are the eminent relationships between
corporates themselves as they take corresponding
strategy and how can G.U.I. be improved by
government? The conclusion of this thesis is drawed from
interviews, questionnaire, and some literatures
relating to G.U.I. system. The research shows
that different industrial environment will exert a great
impact on the willingness of S.M.B.'s suppliers and customers.
The above mentioned willingness contains that of issuing G.
U.I. and receiving G.U.I. from S.M.B.'s suppliers
and customers. What's more, this willingness will
result in a lot of troubles for those law-abiding S.M.B..
Likewise, various corporates have different kinds of troubles.
On the part of solving the problems, those corporates which
can not issue or receive G.U.I. will usually take "a
flexible strategy". The degrees of support from S.M.B.
varies with different industrial environment and
business characteristics.
This research also reveals that the biggest trouble for S.M.B.
results from the G.U.I. system as the main basis and
standard for government to levy taxes. This trouble is
embodied in the real situation that most of the corporates
will substitute other correlative invoices for G.U.I. when they
can not receive G.U.I.. The most corresponding strategy that the
corporates take to solve the problem is to issue two pieces
style G.U.I to replace three-pieces style G.U.I.. Of all the
suggestions from the questionnaire on improving the
G.U.I system to mitigate the punishment received from the
careless dealing with paying taxes, such as
miscalculation, is the most consistent proposal from S.M.B..
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