| Summary: | 碩士 === 開南大學 === 企業與創業管理學系 === 98 === Beginning of April 1, 1986, the term value added tax (vat) has officially been amended to valued added and non value-added business tax (hereinafter referred to as sales tax). Currently, the country’s sales tax system is set as a government unified invoice. The calculation of business tax payable by business entities is derived by subtracting vat paid (or input tax) from vat received (or output tax), which provides a uniform invoice for both purchasing and outputting. When the balance is positive, there is positive sales tax payable. On the contrary, when the balance is negative, sales tax deductions are issued to be paid. Therefore, business entities often times don’t report the actual transactions by obtaining false invoices for unified business tax deductions to declare output tax and, at the same time, presenting income tax of business fees and costs. Businesses use this tactic to meet deadline for business tax and business income tax purposes. Under the market demand, more circumstances of “Bogus Business Entity” will be the results of selling more fake uniform invoices to business sectors.
This study is to understand the impact of bogus business entity on both tax payers and collectors under asymmetric information. Under the constraints of laws and regulations implemented on tax collecting authority, disputes often occur between the state treasury and its tax practices. Due to the specific environment of the business sector, some taxpayers are not unable to obtain the actual uniform invoice of purchase. Other reasons would be to avoid being checked by the tax authorities of tax evasion and the fact that no transactions was in process, thus, having to obtain false invoices unity. This research is jointly reviewed by the internal revenue commission and the public prosecutors office. This unity has uncovered large criminal gang selling fake invoices and has intercepted the platform of selling invoices and related broker between networks. Also, they have provided actual case for prosecution of imprisonment from the Changhua district court based on historical research, secondary data, and analysis of the phenomenon of impact of bogus business entity on both tax payers and collectors while under the lawful tax system and credible auditing practices. Finally, it is essential to note that the impacts of bogus business entity on both taxpayers and collectors are formed by uniformed invoice of verification system, business tax and business income tax, and other laws and regulations.
|
|---|
