A Study on the Business Taxation－ The Tax Penalty and Judgment Standards

• Main Authors: Liao, Yue-Ting, 廖悅婷
• Other Authors: Lee, Yu-fen
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/5jtxwn

碩士 === 國立臺東大學 === 公共與文化事務學系區域政策與發展研究碩士班 === 100 === Tax levied is the essential source to boost the fiscal revenue of national treasury. However, the multiple of penalty of tax evasion was reduced from one to 10 times to five times in the Article 51 of Business Taxation－the Fines and Multiples of Punishments of Tax Evasion－modified on Dec. 8th, 2010 and was implemented on Feb. first, 2011 by the Ministry of Finance. For the cases in Administrative remedy process, the newly revised Reference Table for Fines and Multiples of Punishments brought about controversial issues of judgment standard. The empirical research highlights the qualitative research and in-depth interviews. Based on the interview results, data collection and making reference to Interpretation of Council of Grand Justices as well as Administrative Law Court Adjudications, the research and analysis focus on the controversial issues of judgment standard especially after the amendment to the Article 51 of Business Taxation. The empirical research is inclusive of four sides: the causes of difference, the comparison of difference and following problems, the ensuing relevant impact and effective solutions and strategies after the amendment to the Business taxation. With those empirical results, they can help to find more fair and reasonable judgment standard of penalty. According to interview results and researcher’s observation towards the procedure of judgment standard of penalty in Business Taxation, the conclusions are as follows: (1) If the judgment standard can be unified, it can not only make the penalty process more efficient but achieve the goal of decreasing lawsuits. (2) The judgment standard should verify the truth of tax evasion and punish the illegal behaviors respectively conforming to the seriousness of violation so that tax collection mechanism permit people to be exempt from the penalty by the recovery of tax. (3) Punishment results should be in accordance with the purpose of law amendment and make sure that taxpayer can obtain benefits. Based on the above-mentioned empirical research, the suggestions of this study are as follows: (1) the Ministry of Finance should revise the Article 44 of Tax Collection Act and adjust the judgment standard of Reference Table for Fines and Multiples of Punishments. (2) Tax Authorities can have new inspection skill and promote correct taxation idea to the taxpayers. (3)The taxpayers should actively participate in the tax publicity campaigns held by Tax authorities.