Research on Innovation of Taiwan’s Individual Income Tax Filing System – Analysis from the Viewpoint of Collection Techniques

• Main Authors: Shen, Jungchuan, 沈榮泉
• Other Authors: Chang, Yungyang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/8f6cxy

碩士 === 開南大學 === 商學院碩士在職專班 === 101 === Due to the great number of more than 5.7 million individual comprehensive income taxable units in R.O.C in 2011, no matter considering the number of the taxpayers or tax revenue impact, individual income tax is definitely one of the most important taxes among 18 various taxes. Throughout the annual period of individual comprehensive income declaration, the tax authorities always invest enormous amount of manpower to assist the taxpayers in successfully filling out the comprehensive income tax return. Following the trend of modern information technology, the methods of filling tax return via Barcodes and Internet Declaration have been introduced to replace the traditional hand-filling declaration method due to their benefits in serving automatic spreadsheet functions. In addition, the taxpayers can apply their own withholding information as well as their comprehensive income list from tax authorities or the internet during the tax declaration period of since 2002. Simultaneously, the service of the Pre-Calculation of Individual Income Tax Returns was launched in 2010 to simplify the procedure of tax return and streamline administration efficiency. Therefore, this research suggests to expand services of the Pre-Calculation of Individual Income Tax Returns along with the development of electronic spreadsheet to further simplify declaration procedures and enhance convenience performance. It is also noted that the current system of Individual Income Tax Returns adopted in R.O.C is Consolidated income tax. According to the explanation of Judicial Yuan Interpretation No.696, although the legislature might adopt the joint taxation scheme to prevent the husband and wife from illegitimate income splitting, conclusively, insofar as tax is imposed on the basis of such a joint return, if a taxpayer’s liability as computed in conjunction with the non-salary income of his(her) spouse exceeds the amount payable when being separately computed, his(her) taxation would definitely increase, the situation conflict with the principle of equality as provided by Article 7 of the Constitution. This currently unconstitutional provisions will cease to apply no later than two years after this Interpretation is made public. Therefore, this study also aims to explore the implementation of the Income Tax Law with the amendments and related measures. Taking the premise of maintaining the consolidated declaration, it is recommended that the amount of leviable tax regarding the income of a taxpayer or his(her) spouse may be computed separately and then declared and paid consolidatedly by the taxpayer.