A Research on Methods for Examination of Income from Professional Practice in TAIWAN

• Main Authors: HUANG, WEN-CHUAN, 黃文泉
• Other Authors: 賀力行
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/03415754093027253497

碩士 === 中華大學 === 工業工程與管理研究所 === 87 === General income tax plays a role as the main source of national revenue through taxation system and it is the national revenue through taxation that provides founds to make day-to-day government administrative operations and various major project possible. However, too often“He who earns the most pays the least”is atop the common complaints among ordinary taxpayers in Taiwan since filing income tax returns honestly is becoming rare among the taxpayers of income from professional practice or of miscellaneous income subject to the current general income tax system. Unfortunately, the unfair taxation phenomenon is now a commonly found hard fact and likely resulted from several potential factors in the current taxation procedures including difficulty in ensuring the completeness and accuracy of the data in returns the very variable methods and reference applied in the examination of returns, etc. This study tries to address the unfair taxation problem by: reviewing in detail on practice of examination of income from professional practice and miscellaneous income, uncovering and locating various deficiencies behind the examination and exploring them with a Dual Random Sampling Survey through Questionnaires. In the survey the questionnaires are distributed to both taxpayers of the said income and the examination personnel. With this study, it is expected to understand the weak areas in current taxation techniques and structure and to propose some measures that address the deficiencies. The pertaining taxation agencies and law making groups are strongly suggested to cooperate reciprocally under the pursuit of“A Unified Mode of Treasury Operations”and take some improving measures as the follows. Amending improper laws and regulations, enacting a uniformed series of law and regulations for the taxation system and implementing a computer-aided return sampling examination will help control of data of returns, apply examination techniques, optimize examination effects, prevent evasions of tax and maintain the equality and fair practice of taxation. Furthermore, each of the measures proposed above shall be evaluated in its suitability in structure and policy and predicted in its practicability of examination attainable and in effectiveness of ensuring taxpayers to file honest returns and adequate national revenue. At last the results shall be presented to the taxation and treasury authorities timely for reference in improving the taxation administration and ensuring the soundness of tax administration.