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| Title: | 營業稅查定課徵之稅收損失研究
Tax Gap Derived from the Business Tax Assessed by the Tax Authority |
| Authors: | 黃其斌
Huang, Chi-Pin |
| Contributors: | 羅光達
楊子霆
Lo, Kuang-Ta
Yang, Tzu-Ting
黃其斌
Huang, Chi-Pin |
| Keywords: | 加值及非加值型營業稅
查定課徵
租稅規避
租稅逃漏
Value-Added and Non-Value-Added Business Tax
Business Tax Assessed by the Tax Authority
Tax Avoidance
Tax Evasion |
| Date: | 2024 |
| Issue Date: | 2024-08-05 14:46:34 (UTC+8) |
| Abstract: | 查定課徵是我國實施加值型營業稅的配套措施，為了節省稽徵成本與順從成本，由稽徵機關查定估計小規模營業人的銷售額，課徵總額型營業稅，稅率較加值型低。然而，查定課徵制度破壞了加值型營業稅進銷項勾稽的機制，誘發租稅規避與租稅逃漏情事叢生，導致龐大的稅收損失。
本研究使用財政資訊中心提供的行政資料，證實查定課徵引發查定銷售額低估、自動報繳營業人（小規模營業人的供貨商）低報銷售額與營利事業課稅所得額、查定課徵營業人低報給付所得額（例如員工薪資），致使營業稅、營利事業所得稅、綜合所得稅皆缺損。運用差異中差異配對模型估計，平均而言，每個小規模營業人的月銷售額被低估約67%，月進項金額被低報約85%，年總給付所得額低報約75%。各行業之中，餐飲業的規避與逃漏情形較其餘行業嚴重。將個體的異常表現套回母體，經試算，臺灣每年因查定課徵造成的整體稅收損失規模達數百億。稅收損失嚴重，證實查定課徵制度存在缺陷，有修正之必要。
The estimated tax system is a complementary measure to Taiwan's VAT system. In order to reduce administration costs and compliance costs, the tax authority estimate the sales of small business and impose a flat-rate business tax, which has a lower rate than the VAT. However, this estimated tax system disrupts the mechanism of cross checking under VAT, leading to widespread tax avoidance and evasion, resulting in significant tax gap.
This study, using administrative data provided by the Fiscal Information Agency, confirms that the estimated tax system leads to underestimation of sales, underreporting of sales and taxable income by suppliers for small business and underreporting of income payments for small businesses (e.g. staff salaries). These have caused tax gap in business tax, corporate income tax, and individual income tax. Using difference-in-differences matching method, it is estimated that on average, monthly sales for each small businesses are underestimated by approximately 67%, monthly input amounts are underreported by about 85%, and annual total income payments are underreported by around 75%. Among industries, avoidance and evasion in the catering industry are more serious than in other industries. Extrapolating these anomalies to the entire population, it is calculated that Taiwan suffers annual tax gap in tens of billions due to the estimated tax system. The significant tax gap derived from the business tax assessed by the tax authority underscores the flaws in the estimated tax system. There is a pressing need for reforms. |
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| Description: | 碩士
國立政治大學
財政學系
111255027 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111255027 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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