| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 91 === Owing to the economic growth and the change of industrial structure, the type of business in Taiwan has gradually evolved from the one-man business, family business, and partner business into the company type and then into the affiliated enterprise type. The affiliated enterprise can use the mutual control to acquire economic benefits in the production control, marketing, and financial operation. And the affiliated enterprise often takes advantage of the transferring of prices and the arrangement of irregular transactions to change the incomes so as to evade paying taxes. The tendency is on the rise. However, the regulations of tax law in Taiwan are too simple in banning such act of tax evasion. This article is thus written to prevent the affiliated enterprise from evading taxes, to protect the government’s tax collection, and to make the affiliated enterprise and the unaffiliated enterprise pay the taxes they ought to pay in order to achieve the purpose of fair and right tax collection, while not damaging the management and benefits of the affiliated enterprise.
Chapter 1: Preface — explain the motive, purpose, and method of research in this article, and offer a detailed statement to allow the reader to have a clear and better understanding.
Chapter 2: Analysis of documents — analyze scholars’ and experts’ documents and investigate the affiliated enterprise’s reasons for evading taxes, in order to make a further investigation in the following chapters.
Chapter 3: Introduction of persons concerned and affiliated enterprises — explain the reasons and motives for the formation of affiliated enterprises and how an affiliated enterprise uses the transferring of prices to achieve the tax and non-tax purposes.
Chapter 4: Investigating the regulations of tax law in Taiwan regarding the affiliated enterprise using irregular transactions — Analyze the cases of persons concerned who used irregular transactions to evade tax auditing.
Chapter 5: Complete and systematic introduction of Article 482 of The U.S.A. Inland Tax Law, including the regulation of that article, reform of its bylaws, and standards for tax-payers.
Chapter 6: For the equality of tax payment by affiliated enterprises, and due to the fact that the related regulations are too simple about irregular transactions, affiliated enterprises and person concerned, the questionnaires are made to get opinions from scholars, accountants, tax office workers, and enterprise employees. The survey result is analyzed.
Chapter 7: Conclusion and suggestions — make a simple conclusion of the questionnaire survey and offer suggestions to the financial bureau and future researchers.
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