| Summary: | 碩士 === 國立臺灣科技大學 === 管理研究所 === 104 === Recently, due to rapid development in business activity, competition in the markets, and further pursuit for profits, the transaction and management model were forced for improvements on continues creativity. Such result had complicated the trading methodology, including logistics, cash flows, receipt flows, and other law issues related with the transaction participants.
The case is about value-added tax dispute between a well-known foreign chained clothes corporation with its cooperated retailer stores. Because the corporation formed its own type of unprecedented business model, a difference in the way the National Tax Administration recognize the amount of taxation is different from the corporation, thus the authority demanded it to repay the sales tax and fined. Although the corporation has undergone the Procedures for Administrative Remedies for a long period, such as appeal and administrative litigation, it still loss all the litigation. The decision was unacceptable for the corporation, it threatened to withdraw its capital from Taiwan, and applied for further constitutional review; however, it was only able to decrease the amount of fine on some cases.
This essay depends on the case to have the further discussion on the essentials of value-added tax, related theories and the opinions of scholars.
In addition, it provides the conclusions of related issues on the dispute and the reasonableness and appropriateness of sanctions.
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