台湾虚设行号演进及因应对策探讨

Fictitious Companies and Government Actions in Taiwan

在台湾,营业税为各税目之源头,其税收征起攸关营业税收之外,亦间接影响综合所得税及营利事业所得税税收,故防范逃漏营业税为税政上的重要课题。而虚设行号破坏经济交易秩序,严重影响国家财政,如何找出预防不法犯罪行为,值得探究。本研究从历年查缉成果研析,提出下列几点建议:实行营业税籍采分众异常管理,建立营业人异常预警制度,建立知识管理平台,适度调整财税资料中心进销项凭证交查参数,期能提供稽征机关及未来研究者参考。

The value-added business tax in Taiwan features with convenient tax audit and without double taxation. However, there is a possible fraud of income tax caused by the invoices. A criminal gang could form fictitious company to sell invoices without payment. The buyer of the invoices without business transactions could use purchased invoices to reduce the income tax. Unfortunately, such crimes could not be detected through the convenient tax audit. Avoiding the fraud action affecting the annual national in- come and social development, this study analyzed the characteristics of the fictitious companies from sur- veying experts of taxation in Taiwan. The analytical results show that the government should compose the data from data center to find the fictitious companies.