政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/135819

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 111316/142225 (78%)
Visitors : 48384213 Online Users : 726

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/135819

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135819

Title:	擴大書面審核制度之檢討與修正 An Examination and Revision Proposal of the Expanded Application of the “Audit-by-Reviewing-Tax-Returns” System
Authors:	陳國樑 Chen, Joe 吳欣蕙
Contributors:	財政系
Keywords:	租稅逃漏;稅務查核;營利事業所得稅申報;擴大書審
Date:	2020-11
Issue Date:	2021-06-16 15:24:18 (UTC+8)
Abstract:	租稅行政屬大量行政，不論就節約稽徵成本 ; 亦或就確保政府稅收而論，營利事業所得稅之書面審查制度本有其必要性。然根據實務操作經驗及現有學界所提出之研究成果，擴大書審制度之理論基礎源於「推計課稅」觀點，本文論述我國現行擴大書面審核制度之設計與執行，發現皆有可進一步改善的空間。
Relation:	月旦財稅實務釋評, No.11, pp.8-12
Data Type:	article
DOI 連結:	https://doi.org/10.3966/270692572020110011001
DOI:	10.3966/270692572020110011001
Appears in Collections:	[財政學系] 期刊論文

Files in This Item:

File	Description	Size	Format
102.pdf		449Kb	Adobe PDF2	152	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...