| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 103 === Most enterprises in Taiwan are island economy models, so international trade has become a major economic activity. Especially the triangular trade. However, Taiwan authority doesn’t comprehensively define or regulate this pattern of trade. Moreover, the trading patterns keep updating, which leads to the current tax regulations can neither meet the needs of changing markets nor hold a different view of the characteristics of multidimensional trades.
Due to the feature of island economy, enterprises in Taiwan are always encouraged to do international trade. The benefits which export trade or provision of services could bring, such as earning foreign currency and reducing the international trading cost and risk are seriously taken into government's policy consideration. For instance, legal business tax article 7 has listed the business tax rates shall be zero for the sales of goods or service.
According to the VABT that out-put tax deduct input-tax during certain period of time ,can be refund under the Business Tax Regulation 39 ACT. Recently, some companies take this advantage to do some illegal acts, which cause considerable national tax income loss. For example, some company pretend export goods, but those exporting good are actually sold domestically. Thus, these illegal acts might successfully result in unlawful 5% sales tax refund.
This study collects the relevant references and cases to specify the system of zero-tax-rate of business tax and tax related laws & regulations of triangular trade, auxiliary with the judgment ruled by the supreme court. In terms of the issue of the “Assessing business tax of triangular trade” and “Illegal export tax-zero-rate refund cases” , to improve the tax collection environment and system.
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