Exploration on the Construction of Early Warning Mechanism of Dummy Companies - Using No. 1115 Case in 2009 of the Criminal Sentences of Local Court in Changhua, Taiwan

• Main Authors: Ming-Cheng Lia, 廖明正
• Other Authors: Ya-Suei Cheng
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/rjdvka

碩士 === 元智大學 === 管理碩士在職專班 === 101 === Literature has been mainly focused on how to ferret out dummy companies as early as possible. However, there are least studies paying much attention to provision of early warning mechanism in helping the NTA (National Tax Administration) personnel find out dummy companies. The personnel of NTA are normally responsible for operation of business taxation, issuance of uniform invoice and certificate to purchase uniform invoices. In most cases, the dummy companies issue invoices to other companies without generation of actual business activities for making profits . This has apparently caused the damage and lead the government to invest more resources including human resources to inspect and seize these dummy companies such as transferring those suspects to receive sentences and specific punishments which are made based on their crimes in instituting dummy companies. On the other hand, a good way of radically reformation in rectifying this inaccurate business behavior would be figuring out an early warning mechanism that help control and reduce the formation of dummy companies. Through the analysis of the common characteristics of the case Numbered 1115 taking place in 2009 (the criminal sentence issued by Changhua District Court and the accused defendant Yu-Lin Rou is specialized in making dummy companies), this study integrates the existing process of issuing uniform invoices and actively provides suggestive references to authorities. The author suggests that: As to a positive perspective, the research result of this study should be able to serve as a reminder to NTA personnel in remaining alert to find out dummy companies before these companies apply for issuance of uniform invoices. As to a passive perspective, this study suggests that through the active early warning mechanism, NTA personnel can arouse their alertness about the abnormal companies and pay more attention to these companies' behaviors of tax declaration in order to reduce the possible damages caused by dummy companies.