University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

財務會計所得是依循一般公認會計原則計算而來，目的係提供投資者或債權人公允表達的財務資料；稅務課稅所得除依循一般公認會計原則處理相關會計事務外，為符合課稅要求，還須依據所得稅法及相關法令規定作帳外調整，以計算課稅所得額，故產生財稅所得不一致之情形。過去文獻實證，財務會計所得通常高於稅務課稅所得，係因政府於施政上的考量，給予公司享有多種租稅減免優惠；或准予某些財務會計所得免予計入、不計入或停止課徵其所得，造成公司租稅負擔降低。故本研究進一步分析我國上市櫃公司財稅差異及財稅稅額差異之決定因素，以臺北國稅局2009至2012年上市櫃公司為對象，運用稅捐稽徵機關核定資料與公司之財務報表相關資料，並以各種租稅減免優惠項目、免予計入、不計入或停止課徵之所得項目，作為衡量指標。本研究透過迴歸模型實證結果顯示，上市櫃公司因享受租稅減免優惠，或財務會計所得帳上列有所得稅法規定之免予計入、不計入或停止課徵之所得項目，均會降低公司實際應負擔之稅捐，對我國稅收造成鉅大的衝擊。

民國93年6月2日公布「記帳士法」，該法制定的主要目的，係為建立記帳士制度，協助納稅義務人記帳及履行納稅義務。 目前關於記帳及稅務代理人之探討，有些偏重於文獻整理，有些則僅就委託人和記帳業者之看法，或是就會計師與記帳業者等之看法來比較探討之，僅張彰欽(2001)之研究將三方之觀點同時納入探討，惟其重點在探討兩岸地區稅務代理體制之異同。故本研究擬就三方之觀點，來配對探討記帳士法之頒布，對會計師之影響及其幅度為何？對記帳業者究竟是利是弊？以及對委託人而言，是否會影響其選擇會計師或記帳業者之決定？同時由於學生是未來潛在之會計師或記帳業者，為使研究更臻完整，故亦將其納入研究對象，以瞭解各方對記帳及稅務代理建制及記帳士法之看法以及此法案之影響。 研究結論如下： 一、委託人對記帳士法之看法受到所委託代理人的影響而有不同之看法。記帳士法之頒布，並不會使委託人考慮更換代理人，對於其在代理人之選擇上亦無太大影響。 二、記帳士法之頒布，雖有利於記帳業者在代客記帳及代理報稅等業務之規劃，對規模較小之會計師事務所衝擊較大，惟衝擊有限。 三、大學及研究所學生較支持會計師的看法，而高職學生則較支持記帳業者的看法，記帳士法之頒布，最能引起大學生畢業後進入記帳業工作之興趣。 / After years disputing, the Accounting and Tax Agents Act was finally passed on June 2, 2004. The Act provides the incumbent bookkeeper industry a legal supporting of its professional level and ability. However, until now only little research discussed about this topic. Most of researches either focus on literature reorganization or without covering opinions from all related parties, such as clients, CPAs, and tax agents, at the same time. Zhang (2001), the only exception of other research, compared the difference of tax agent system between Taiwan and China, which surveyed from all related parties simultaneously. However, Zhang’s research focuses on the comparing of the tax agents system and does not look into the impact of the system to all related parties. Therefore, the purpose of this research is to survey the impact of passing Accounting and Tax Agents Act from the perceptions of clients, CPAs, and tax agents. The unique of the research is that besides including all related parties at the same time, the survey also includes the perceptions of current students, who are the potential entrants for the industry, which provides some opinions of how the Act affects students future career planning. The research findings are as follows. 1.The perceptions of clients were impacted by their agents. Passing the Accounting and Tax Agent Act does not affect the clients to consider changing their accounting and tax agents, as well as agents selection. 2.Incumbent bookkeeper agents might benefit from the Act, especially in bookkeeping and tax agency job, and the Act might affect small size CPA firms, but for overall the threat to CPAs is limit. 3.The perceptions of graduate and undergraduate students are similar to CPA’s, and vocational high school students’ to Incumbent bookkeeper agents’. The undergraduate students display the most interests of entering the accounting and tax agent industry after they graduate.

Mainland China has implemented two sets of income taxes systems for many years. One is for the foreign enterprise “1991 Promulgated Foreign Invested Enterprise and the Foreign Enterprise Income Tax Law” and another one to the domestic enterprise, “1993 promulgated Enterprise Income Tax Temporary Regulation”. The coexisted of two taxes not only resulted in unfair taxation but also created fake foreign enterprise phenomenon. It is especially difficult for people to accept this situation after China joined the World Trade Organization. The legislation conditions matured after speedy growth of Chinese economy. The Chinese government considered the current financial situation can withstand the impact on decrease in tax revenue after new tax law implemented and it met one of the current economic development targets of “nurture domestic enterprise”. On March 16, 2007, the “Enterprise Income Tax Law of the People's Republic of China” (here in after referred it as the New Law) was eventually approved after many years of research. It surely will have profound influence on foreign enterprise including the Taiwanese businessmen. The purpose of the study is how the major changes of the New Law impacts the China investment of the Taiwanese businessmen. The structure of the study, other than abstract and conclusion, firstly, the author will discuss of the content of system and policy changes. Next, based on the major changes of the New Law, how they affect designed research method. Analyze and forecast its possible impact and influence on Taiwanese businessmen in the following categories: (1) tax incentive; (2) organization structure organization, and (3) tax risk. Finally, the author will propose the related action taken and suggestions on the impact.

管理大師彼得‧杜拉克（Peter Drucker）說：「21世紀是非營利組織的世紀」、「非營利機構堪稱美國第一大雇主」。可見非營利組織蓬勃的發展，在社會、國家扮演著重要的角色。台灣活躍的非營利組織填補了政府及企業的的空隙，滿足了許多社會的需求。雖然台灣非營利組織除了少數例外，組織規模普遍都很小，但是卻展現台灣社會的活力及生命力泉源。 然而，台灣非營利組織之資訊卻較為封閉的，台灣非營利組織相關法令及管理未臻完善，以致社會資源匯集有集中化的趨勢。大的組織由於知名度高較易取得資源，小的非營利組織資源缺乏，雖然做了許多公益事務，因知名度低很難取得社會資源，如此有時反而易造成社會資源的扭曲及浪費。 台灣非營利組織之資訊缺乏公開揭露的法令及實務機制。美國對非營利組織管理最重要手段就是所謂的「公開原則」，聯邦法律規定任何人都有權向非營利組織要求查看它們的免稅申請文件及最近三年的稅務申報書格式Form 990等。非營利組織之資訊公開制度，一方面係透過公眾公開監督之方式，減輕主管機關之監督責任，另一方面可促進非營利組織之良性競爭。 資訊揭露所謂太陽是最好的警察，陽光是最佳防腐劑。在美國非營利組織是以FORM990為非營利組織資訊揭露的核心。所以本文構想是結合美國非營利組織資訊揭露之經驗，以作為台灣非營利組織資訊揭露的參考。 因此本文之文獻探討從非營利組織的定義、治理與責信，再到美國非營利組織之介紹及其資訊揭露與治理及責信，再就台灣非營利組織資訊揭露現況及相關非營利組織法律探討，並以台灣公益團體自律聯盟的成員已經公告在自律聯盟網站之資訊對該資訊揭依自律聯盟的主張作分析研究。 本文另就美國非營利組織稅務申報格式Form 990的探討研究分析，並就台灣非營利組織稅務申報格式作研究探討，以及對台灣非營利組織之稅務申報格式及揭露作訪談問卷並作評論分析；綜合上述研究提出本文的研究結論。 並對台灣非營利組織做下列建議： 1、將非營利組織資訊揭露作為其免稅的條件，學習美國稅法規定非營利稅務申報書格式Form 990必須向大眾公開揭露，並立法規定非營利組織要取得免稅資格，需將其年度稅務申報書公開向大眾揭露。 2、將資訊揭露加入各非營利相關法規中，從新修改或訂定非營利組織相關法律規定及管理措施，使其更彈性更符合當前環境劇烈變遷需要。 3、重新檢討台灣非營利組織稅務申報書格式，使台灣非營利組織稅務申報書可成為非營利組織資訊揭露及組織責信的重要工具。 4、建立非營利組織便捷標準化的網路申報系統、鼓勵非營利組織自律、鼓勵建立非非營利組織線上查核系統。 5、對接受政府補助、款項超過一定金額(例如五百萬或一千萬元)之非營利組織需接受會計師遵行審計。參照美國管理及預算署(OMB)Circular A133該審計屬於遵行審計，有利於政府對補助款做出有效率的補助及分配。 / Management theorist Peter Drucker once said, “The 21st century is the century for non-profit organizations, of which the United States leads worldwide.” It is thus clear that in the rising development of non-profit organizations, the national community plays an important role. Taiwan’s lively non-profit organizations fill the gap left by the government and business enterprises, meeting the numerous needs of the community. Except for a very small number, most Taiwan non-profit organizations are quite small, but they give evidence to the vitality of Taiwan’s community. However, information on Taiwan’s non-profit organizations remains to be completely private. Laws pertaining to the management of Taiwan non-profit organizations still possess several flaws. Large organizations, owing to their fame, acquire resources with more ease compared to small organizations, even though this is still difficult for them. If, however, these resources could be easily acquired, then it would be likely that the organization would change its tune and squander. Laws and control mechanisms to keep information of Taiwan’s non-profit organizations open to the public are severely lacking. The United States, however, implements the principle of free information to all as the most important aspect of managing non-profit organizations. United States law decrees that everyone has the right to request from non-profit organizations their tax exemption documents and their last three years of tax return applications; the tax return form used by tax-exempt organizations is called Form 990. Keeping the information of non-profit organizations public is one way that passes the responsibility of supervision from the government to the public. Exposure is the best form of policing, just as sunlight makes the best preservative. Exposure prevents decay, as well as increases the competitiveness of non-profit organizations. American non-profit organizations use a Form 990 to make their information public. The text takes this example and suggests it to be a well working method to put Taiwan non-profit organizations in check. Therefore the text and its sources probe into the definition, management and accountability of non-profit organizations, as well as taking the method used by the United States to keep such in check. Related Taiwan laws to this are also probed into, and research is carried out and viewpoints are given regarding the self-regulation of Taiwan’s public welfare groups and alliances. The text also carries out research regarding Form 990 that United States non-profit organizations must use for reporting, as well as probes into the reporting method used by Taiwan non-profit organizations. The latter’s reporting and exposure, all coming from interviews and documents, will also be analyzed. The integration of the above research will bring the text to a conclusion. Suggestions for Taiwan non-profit organizations are listed as follows: 1、Make public the actions and reasons for tax-exemption for all non-profit organizations, using United States tax law for non-profit organizations as a basis, namely the use of Form 990 to allow the masses the right to know everything, including the qualifications and laws that would grant such exemption. There is a need to require reporting to make such information public. 2、Update all related laws regarding non-profit organizations as well as measures for management. There is a need for these laws to gain elasticity and fit in with the times we live in. 3、Reanalyze the reporting methods used by Taiwan tax-exempt organizations to apply for tax returns and conclude whether such can truly expose their information, accountability and important work to the public. 4、Standardize the system of reporting by non-profit organizations and urge self-regulation and a system of checks. 5、Concerning the acceptance of government subsidies or the coming into a sum of money that exceeds the established limit (such as $500,000 or $1,000,000), there is a need for auditing by a certified accountant. Referring to Circular A133 from the United States Office of Management and Budget (OMB), there should be an established method that this auditing must abide by, beneficial to the government in allotting its funds in an efficient manner.

在財政適足的原則下，尋求公平與效率間的平衡點，一直是租稅制度所探討的重點，而針對租稅結構的討論更是焦點所在，可是對於稅務行政組織的檢討卻相對不受重視，惟一國租稅制度主要係由該國租稅結構與稅務行政組織所構成，所以不僅是租稅結構會影響國家整體資源的配置，稅務行政組織的調整亦是。觀察我國稅務機構之形成，諸多興革，每為遷就現實環境需要，暫行從權，欠缺具長期性、整體性與前瞻性之規劃，使得整個組織架構不甚協調。目前各級政府財政狀況日益惡化，行政效率亦履遭詬病，政府再造或是行政組織重整已成各界關注的焦點，因此本文先藉由相關文獻研究歸納採行稅務行政一元化或二元化之優缺點並與實務觀察作比較分析，再利用資料包絡分析法（DEA）從效率面著手，以臺北市稅務稽徵組織（臺北市國稅局與臺北市稅捐稽徵處）為樣本，除可瞭解稅務行政機關之效率表現外，亦可藉由實證數據佐證，重新評估現行稅務行政組織架構之妥適性。本文依據相關文獻研究及實證分析結果作以下結論：一、整體而言，臺北市稅捐稽徵處在總技術效率、純技術效率及規模效率的表現與穩定度，均不若臺北市國稅局，顯示無效率的原因除了資源運用的無效率外，未在最適規模下經營，亦是主要原因。二、就近十年來的變化觀察，2003年以後，臺北市稅捐稽徵處雖然在純技術效率表現上能與臺北市國稅局並駕其驅，但其規模效率之表現卻更形惡化，致總技術效率與臺北市國稅局相較仍有相當差距。三、推論原因，應為2003年後加值型與非加值型營業稅由國稅局收回自徵，地方稅捐稽徵單位雖然在資源使用上已作調適，但為達便民之效，仍維持原先各稽徵所的設置，造成規模不當，致無法在最適規模下從事稽徵工作。四、採行稅務行政一元化體制可收簡政便民、經濟節約、人員運用調度靈活且不影響地方財政自主等優點，佐以稽徵效率之實證數據，檢視我國現行稅務行政二元化的組織體系實有重行評估回復一元化體制之必要性。五、對民眾而言，政府係一體的組織，任何政府再造或組織調整工作，應有更大格局作通盤的考慮，才能真正運用有限資源並提升行政效率。基於提升稅務稽徵效率，避免稅務行政人力與資源配置的浪費，本文建議採取稅務行政一元化之組織體系，將地方稅委由國稅局代徵，地方稅務人力移撥至國稅局，或者整併為內地稅務局，統理內地稅之稽徵，藉由資源重組、整合的方式，讓有限的資源可以獲得更靈活的調度與運用。另為減少阻力，代徵經費可以視地方財政狀況從輕或是免除，以提高地方政府或議會同意的意願、降低合併阻力。

University of Macau / Faculty of Law

本研究使用台灣的營利事業所得稅資料並且以托賓自我選擇模型來檢視租稅逃漏、稅務選查與會計師稅務簽證三者的關聯性。實證結果顯示台灣的稅務機關在查核預算的限制之下會進行有系統的稅務選查程序；進一步來說，使用會計師稅務簽證的企業組織較不易被稅務機關選查。此外，企業組織的重要特徵如規模、財務狀況、獲利能力以及會計師稅務簽證的使用與否將會影響企業組織的租稅逃漏額。最後，我們發現會計師稅務簽證的使用對於租稅逃漏的影響會隨著公司的規模大小而改變，營收大於一億的企業組織若使用會計師稅務簽證將會比未使用會計師稅務簽證的企業組織有更高的逃漏稅額。因此，我們認為與會計師稅務簽證相關的政策法規可能需要重新評估是否適切。 / This study uses the business income tax dada in Taiwan to empirically examine the relationships between audit selection, tax evasion, and the usage of CPA-attestation. Tobit model with self-selection is used in this study. Empirical results provide evidence that tax agencies in Taiwan employ a systematic audit selection process, subject to the constraints of audit budgets. Additionally, firms using CPA-attestation are less likely to be selected for audit. The results also provide evidence that some important characteristics of firms, such as size, financial position, profitability, and the usage of CPA-attestation, may influence the amount of tax evasion. Finally, we find that the effect of CPA-attestation on tax evasion may vary with different sizes of firms using CPA-attestation. Hence, the policy and tax regulations associated with the usage of CPA-attestation may need to be re-evaluated.

稅捐稽徵機關應依職權調查各項課稅事實基礎，課稅資料來源多樣而繁複，部分課稅資料之釐清及相關課稅事實之實質掌握，均有賴納稅義務人之參與及協力。就稽徵程序經濟性原則考量，無論係基於課稅高權或依法平等課稅之租稅公平正義，稅法均需建構一套課予納稅義務人協力行為之相關規定，並規範不為或怠為協力行為之相關法律效果，以免部分納稅義務人，藉以達成租稅規避之目的，而造成租稅不公。 本論文將以職權調查事實原則及納稅義務人協力行為兩者間之關連性論述說明，並闡明稅務調查程序應遵守之基本要求，租稅為人民基本權利之限制，稅務調查程序及調查方式應更重視人民權利之程序保障，且應受比例原則之拘束。一般論及租稅協力要求，無論學界或實務大多以協力義務一語帶過，然協力行為本身之法律性質及法律效果為何？課予協力行為之前提與限制、納稅義務人因違反協力行為而使稽徵機關取得推估課稅之權限，其相關規範為何？稽徵機關得以其掌握之間接資料，推估納稅義務人之所得據以核課稅捐之推計課稅，係因稅捐行政程序與一般行政程序具有本質上之特殊性使然，而對課稅基礎之推估，如財產交易所得之推計、當地一般租金標準、執行業務收入及費用標準、營利事業同業利潤標準之推估等；而推計課稅係立基於稽徵經濟原則及租稅公平原則之考量，採用間接證明之方法，以接近實額課稅之最大蓋然率估計所得額，為實額課稅之不得已的例外規定，亦經大法官釋字第218號解釋肯認與憲法第19條租稅法律原則無違，惟推計課稅攸關人民之租稅負擔，對人民權利影響甚巨，故推估方法之選擇及採行是否合理客觀，推估結果是否與實際差異過大而偏離事實，其法律規定、稽徵實務、相關界限及行政法院之審查態度，對納稅義務人而言，實有重大意義。 納稅義務人違反協力行為而遭不利處分之爭訟案件占一般稅捐爭訟案件之比例頗大，本論文除就納稅義務人協力行為之法規範基礎予以論述外，另針對實務上爭議之案型加以剖析並整理爭點，以窺探實務見解之相關論述認定觀點，期對整個租稅制度之協力行為體系及租稅實務之操作能更清楚及有系統的掌握與瞭解，並希望能對實務界及納稅義務人有所幫助。