| Summary: | 碩士 === 國立臺灣大學 === 國家發展研究所 === 104 === Reduction of litigation is one objective which Taiwan’s tax authority strongly promotes in recent years. In view of the significant impact on the interests of our domestic profit-seeking enterprises caused by approved business tax, the study applied The Decided to Maintain Ratio as the measurement indicators for business tax approved quality. The current study pioneered to establish hypothesis and Multivariate linear regression model, analyzed factors affecting MAQ and FAQ using empirical studies. The study intends to propose relevant recommendations of improvement in order to upgrade collection efficiency and achieve reduction litigation.
The study conducted an experiment using 12 explanatory variables to detect factors affecting approved quality. In the case of the review of the relationship between the company and approved by the quality of the surface portion, Limited (COMPAMY-2) to all and all of the tax review approved quality exhibits significant negative correlation , two variables of accountant agent (AGENT-2) and cooperation obligations(CO) to all, all of the tax and fines review approved quality exhibits significant negative correlation. It is available for reference on the basis of tax offices and tax advocacy or business discussion of time, avoid it in the review stage with only prompt Information, it helps to reduce administrative costs and tax litigation source.
In the case review relationship based on the Adjusted basis and approved quality, Business Tax Law Article 51, paragraph 1, fines (FIRST-F) for fines to review the approved quality exhibits significant negative correlation. The Business Tax Law Article 51, paragraph 5, of the taxes and fines (FIFTH-M、FIFTH-F), respectively, in the present review the taxes and fines approved quality exhibits significant negative correlation. It’s worth reviewing the tax offices to improve the quality of the approved direction, at the time of preparation of the review program should be more properly. Just like really grasp Business Tax Article 51, paragraph 5 (input tax by false) investigation of evidence, with the transaction counterpart funds check, check whether there is intent to reflux of funds.
In addition to examining the relationship between experience and staff to check the quality of the terms of the approved, Review Exper experience (RE) for all and fines review the approved quality rendered significant positive correlation. Review Examine time (RET) approved quality rendered significant positive correlation to all ,and the tax and fines review. The fundamental reason for the original should be sent before the forensic unit to review cases, should indeed implement“Preliminary review mechanism”.
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