The Assessment of Uniform Invoice -The Analysis in Industry categories
碩士 === 逢甲大學 === 財稅所 === 99 === The purpose of this study is to prevent tax evasion and reduce tax burden. This paper adopts the assessment of using invoices according to the industry, and then supplements by the size and nature of its business. We hope that the government can cancel the special natu...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/16749056464679263107 |
| Summary: | 碩士 === 逢甲大學 === 財稅所 === 99 === The purpose of this study is to prevent tax evasion and reduce tax burden. This paper adopts the assessment of using invoices according to the industry, and then supplements by the size and nature of its business. We hope that the government can cancel the special nature of the business of business people from using the standard uniform invoice limits. Our main suggestions are : (1) the government can adopt street vendors business license tax, cancel the penalty-free provisions that certificate is not obtained from small-scale business people and cancel the second joint style uniform invoice, shall be replaced by triple-style tax invoice containing the uniform. (2) simplify business tax returns and business tax returns of the operation, promotion of business people use to open the cash register uniform invoices or receipts. Tax authority shall be widely publicized that consumer should always obtain a certificate.
|
|---|