The influence of Government Uniform Invoice system on Small and Medium-Scale Business in Taiwan

• Main Authors: Chang, Chia-Chow, 張佳州
• Other Authors: Da-Bai Shen
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/62795942219428217438

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..