A Practical Case Study of Tariff & Business Tax MutualVerA Practical Case Study of Tariff & Business Tax MutualVerification A Practical Case Study of Tariff & Business Tax Mutual Verification

• Main Authors: He Yuan,Huang, 黃河源
• Other Authors: Zhome-Zheng Luo
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/90342314715738158064

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 99 === Finance, which is the main spiral of Government’s administrative plans and infrastructure, is the foundation of general politics. Full and stable fiscal revenues and tax revenues are the major sources of fiscal revenues. According to the statistics from Directorate General of Budget, Accounting and Statistics, Executive Yuan, Customs duty and fees was only NT$80.2 billion in 2010, that’s 5.32% of all tax revenues of Central Government. During the same period, business tax entrusted by the customs was barely NT$320.billion. Hence, how to avoid business tax evasion becomes essential to Customs officers. In fact, tariffs and business tax are different in their nature and sometimes not synchronous at tax imposing or exemption. For the sake, the Customs has adopted risk management instead of investigation. It is a real challenge for Customs to achieve both goals of trade facilitation and effective investigation. Besides, Customs shall have detailed projects and supporting policies to improve the tax collection environment and system to secure all tax revenues while the situations of cargo clearance and investigation become various and complicated. Recently, duty-payers who have great benefit under the taxation system of low-level tariffs and business tax refunds take advantages of different tax preferential environments such as tax zone, bonding zone and export zone for controlling price and tax evasion. However, the adjustment of the price should follow the general trading rules and not deviate from the international bargain conditions. Otherwise, it needs to be reconsidered between the tax evasion and tax free. The business tax is one of the main revenues of the government. Duty-payers always use every kind of methods to evade tariffs and business tax. For the sake of taxation justice and the prevention of tax evasion, tax inspectors should scrutinize case by case in theory. But actually, it’s more difficult to inspect the evasion with limited manpower and the rotation of tax inspectors. It’s necessary to conduct the efficient measures to enforce scrutiny for preventing the shortage of revenue collection, This abstract is based on the practices from verifications between customs duty and business tax. I analyze the tricks and causes of tax evasion for auditors to have a clear profile on such evasions of customs and business tax. Those firms which declare imports with under-invoice, but exports with over-invoice, pretend that they are eligible bonded manufacturers evade tax by a trick of “Apply for a refund with a false declaration of exportation.” I suggest that government take the following measures to prevent the violations from being conducted in a row; which could destroy the tax equity and revenue; on the other hand, improve tax-collection efficiency to safeguard the tax revenue: 1. Increasing tax evasion penalty at appropriate multiples. 2. Consulting with the towel industry for win-win cooperation. 3. Adopting measures to prevent china firms false processing for tax evasion 4. Integrating information of customs duty and internal tax collection to make effects on their mutual verification. 5. Utilizing auto-selection system of Directorate General of Customs to mutual verify internal revenues tax and due 6. Allowing the Customs duty auditors to use tax e-gate system. 7. Tracing 3 former traders’s input documentary evidence. 8. Strengthen the Customs officers’ skills of examination and valuation to utilize valuation tools effectively. 9. Setting up a joint investigation team to detect false business tax refund cases. 10. Examining the characteristics of information notification or risk factors of business owners in real time.