| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 101 === The levy of value-added business tax as indirect tax is based on the consumptions. The tax neutrality will be maintained through the automatic audit system. Those characteristics of the value-added business tax are reflected in Article 14, Article 15, Article 19 and Article 33 of the Value-added and Non-value-added Business Tax Act. When they obtained false invoices for non-trading objects, the tax authorities think that business persons should pay the value-added business tax, to be punished because of evading taxation and furthermore they should be punished for the false invoices. However, these opinions are very controversial.
In order to study the disputes und the related legal systems, the characteristics of the value-added business tax and the obligations of business persons to pay tax and to assist the taxtation investigation will be interpreted in the essay at first. In addition, the legal system of the tax credit and its statutory requirements in the Value-Added and Non-Value-Added Business Tax Act will be researched. The relationship between the legal system of the tax credit and the legal obligation of business persons to obtain statutory invoices will be further studied. In the end, the opinions of the tax authorities about the penalty of business persons will be reviewed based on the the principle of substantive taxation.
According to the observations and researches in this essay, the author is of the opinion that the tax authorities shold re-think the relationship of the the legal system of the tax credit to Article 15 of the Value-Added and Non-Value-Added Business Tax Act, when business persons obtained false invoices for non-trading objects. On one hand, business persons violate the obligation to obtain statutory invoices and will be punished for the violation, but on the other hand, the tax authorities should still investigate the truth based on the principle of substantive taxation. Business persons should not to be punished because of evading taxation in this case. Therefor, the function of the obligation of business persons for assisting the taxtation investigation will not be misunderstood, and the question about the unjustified taxtation involved with unjustified penalty will be also avoided.
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