| Summary: | 碩士 === 元智大學 === 管理碩士在職專班 === 102 === Because of the diverse types of trusts, the relevant tax laws and regulations clearly insufficient to cover existing trusts. Referring On Substance over Form Principle in Tax Law, how to determine what is taxable index factors should be based on facts rather than appearance, improper tax laws will encourage taxpayers to do tax avoidance. Therefore, the tax authorities should make good use of their tax information accompanied Land Administration publicity information on tax avoidance trusts , then they will be able to catch tax avoidance behavior and increase taxation.
In this study, through literature review and case study to explore the relationship between publicity and taxation of real estate non-business trusts，and to give recommendations on the investigation of tax avoidance through publicity.
Study results: Trusts for tax avoidance purposes, the trust publicity has its own index factors, with the tax information of Fiscal information agency, you can construct a trust taxable database, and then through data mining technology to develop tax evasion prediction model to inspect tax avoid trusts. The solution is to amend the law of trust taxation and the trustee certification systems to shut the tax avoidance .
|
|---|
