| Summary: | 碩士 === 中原大學 === 會計研究所 === 92 === Abstract
A private school as a foundation is a nonprofit organization and should deserve a preference of tax exemption for public interest in view of its benefiting functions such in complementing funds for government expenditure and in its external benefits resulted from the economic activities it provided. However attention to the legal form and statutory requirements of such preference should be emphasized. In addition, a private school is likely to encompass some operational activities and practices closely similar to those commonly conducted by profit organizations, especially during facing the trend of diversification and diversions. This study tries to provide private schools qualified as a tax exempt public interest organization with some references for their accounting staff during filing tax declarations, through introduction of pertinent law and rules, overview of taxation system and measures, as well as analysis on tax administrative remedies.Furthermore the fraud cases such as “Jing Wen Senior High School Fraud” and some college taken over by Ministry of Education due to major frauds, etc. once became headlines and hot issues in Taiwan in 2001 strongly evidence the finding. These motivate the study to administer a survey on existing governance mechanism in the local private schools and to explore the possible room for reform and improvement of the existing governance practice. Therefore, this study is actually aiming at working out a framework to serve as Taxing and Auditing Guideline for local private schools.
The subjects explored in this study are as the follows:
1. The nature and organizational operation conditions of private schools.
2. Pertinent tax preferences and practice of sales tax and sales income tax collection
3. Operating status of existing external governance mechanism and internal governance mechanism of private schools and some improvement measure proposals.
Finally this study works out its conclusions and some proposals for functioning as reference to pertinent entities and interested researchers.
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