Spelling suggestions: "subject:"business taxa""
1 |
Der Objektsteuercharakter der Gewerbesteuer insbesondere im Hinblick auf das Grundgesetz der Bundesrepublik Deutschland und im Hinblick auf die Einheit der Rechtsordnung /Heyden, Karl W. January 1900 (has links)
Thesis (doctoral)--Universität Mainz.
|
2 |
Die kantonalen Sondergewerbesteuern und die Bundesverfassung /Keller, Willy. January 1945 (has links)
Thesis (doctoral)--Universität Freiburg in der Schweiz.
|
3 |
An analysis of the issue of 'source' in the determination of the assessability of profit chargeable to Hong Kong profits tax /Yau, Ki-chu, Cindy. January 1900 (has links)
Thesis (M.B.A.)--University of Hong Kong, 1992.
|
4 |
The taxation of the business corporation in Ohio /Monteith, Chalmers Alexander January 1958 (has links)
No description available.
|
5 |
An analysis of the issue of 'source' in the determination of the assessability of profit chargeable to Hong Kong profits taxYau, Ki-chu, Cindy., 邱琪珠. January 1993 (has links)
published_or_final_version / Business Administration / Master / Master of Business Administration
|
6 |
noneChin, Li-Li 10 June 2008 (has links)
In his book¡uFuture Favors the Bold ¡V What we must Do to Build a New and Lasting Global Prosperity¡v, Lester C. Thurwo mentioned that the Value Added Business Tax¡]VABT¡^ will be the best way which national tax revenue comes from under the worldwide economic system. Currently, Taiwan business taxation system has been applied both VABT and Gross Business Receipt Tax¡]GBRT¡^,and the former plays major rule. Moreover, both of the two systems are multiple-step sales taxation under which tax ratio can be categorized into 0%, 1¢M,2%, 5%, 15% and 25%, etc.
Due to the feature of island economy, enterprises in Taiwan are always encouraged to do Export and Import trade. The benefits which export trade could bring, such as earning foreign currency and reducing the international trading cost and risk are seriously taken into government's policy consideration. For instance, legal business tax article 7 has listed the business tax rates shall be zero for the sales of goods or service.
The Zero Tax also called Total Tax Free which means sales of goods and labors generates zero tax in the business tax category. According to the VABT that out-put tax deduct input-tax during certain period of time and in the certain amount which 5% tax can be refund under the Business Tax Regulation 39 ACT. Recently, some companies take this advantage to do some illegal acts, which cause considerable national tax income loss. For example, some company pretend export goods, but those exporting good are actually sold domestically. Thus, these illegal acts might successfully result in unlawful 5% sales tax refund.
The skills of tax evasion are getting improved and better than before, and this problem has made the national taxation department put more labor to verify those zero tax cases. Even though having went through several specific steps to verify those abnormal zero tax case, some cases are still inevitably missed because of the variety of experience, understanding of regulation, and talent among different tax officers. Are current factors enough to verify those tax evasion cases, or are there other relevant factors also should be taken into consideration? In the project will go through statistic method to find out more relevant factors to solve this problem.
|
7 |
The Study of Value-Added Tax of TaiwanLiao, Chung-chang 03 August 2007 (has links)
The purpose of this research is how to increase tax revenue, focusing on the current status of Value-added business tax. This research discusses tax reform and ways to improve the economy. Surveys are conducted with questions involving policy, standards, and sales tax as a whole. The content of the policy portion is increasing the business tax rate, the reason being: 1.to increase tax revenues; 2.the rate of business tax is lower than that of other countries. Increasing the business tax rate can increase tax revenue, but will increase prices, ultimately placing most of the tax burden on the wage-earning consumers. Underground economic activity is rampant in Taiwan, with street vendors and unregistered businesses not paying taxes, thus losing considerable tax revenue. The tax collection agency¡¦s incomplete tax database and ineffectiveness has resulted in the loss of tax revenue due to uncollected taxes. This creates unfairness in the tax burden, increasing the business tax rate will only exacerbate the unfairness.
After receiving the questionnaires, they were numbered and SPSS was the statistics analysis tool used to analyze the data. Descriptive statistical analysis, Reliability analysis, Validity Analysis, Principal Factor Analysis, One-Way ANOVA, and Independent-sample T Test were conducted.
This research focuses on (1) the economic effects of raising the business tax rate, (2) ways of tax dodging and prevention, (3) obtaining false tax receipts of fake companies, and (4) unregistered businesses. The results of this research, regarding "enforced investigation of dummy companies can reduce loss of tax revenue,¡¨ ¡§the most serious current business tax violation being illegal tax deductions,¡¨ and ¡§enforced investigation in unregistered businesses to realize taxation fairness,¡¨ reveals a clear difference in standards, with different significance in business tax reform and operating.
This research discovered that the collection of business tax is related to the tax rate: normal tax rate businesses and small-scale businesses owners use different tax rates, those that are required to give receipts sometimes do not, and small businesses misreport their revenues, so both type of businesses have opportunity to dodge taxes. Businesses dodge tax by misreporting their revenues or reporting unlawful deductions. The government currently focuses on income tax rather than business tax because it is easier to collect. Preventing tax dodging, preventing dummy companies, and enforced investigation of unregistered businesses are the primary task in business tax collection, which can increase tax revenue.
|
8 |
Analysis & reform a review of section HK11 of the Income Tax Act 2004 and its effectiveness : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008.Moodley, Dennis. January 2008 (has links) (PDF)
Dissertation (MBus) -- AUT University, 2008. / Includes bibliographical references. Also held in print (95 leaves : col. ill. ; 30 cm.) in City Campus Theses Collection (T 336.2417 MOO)
|
9 |
Výběr vhodné právní formy podnikání z pohledu malého podnikatele s ohledem na daňové a účetní aspektyPelikánová, Lucie January 2011 (has links)
No description available.
|
10 |
我國營業稅稅收分配之研究 / The research of the business tax revenue-sharing in Taiwan李惠懿, Li, Huey Yih Unknown Date (has links)
一、研究目的與方法:
我國營業稅為省(市)政府主要的財源,在省、市間存有分配不均的現象,雖直轄市按其營業稅收入總額百分之五十交付中央統籌分配省及直轄市,但實際分配的結果,以82年度為例仍是財政狀況最佳的臺北市分配最多,財政狀況最差的臺灣省分配最少,未能有效改善營業稅稅收在省、市間分配不均之現象。再者各省、市對於總繳制度、外銷財貨適用零稅率退稅、海關代徵營業稅等制度多有不滿,此等問題如何解決,值得深入研究。本文主要的目的在建立一套明確的營業稅稅收分配公式,並試擬不同的營業稅稅收分配方案,以改善目前營業稅稅收在省、市間分配不均之情況。
本文先探討營業稅稅收收入權應屬中央或地方政府及介紹其他聯邦體制下國家之加值稅分配情況,繼而透過我國營業稅稅收分配制度的分析,以探討造成營業稅稅收分配不均之原因,並建立一明確分配公式,配合不同之營業稅稅收分配方案,計算不同之分配結果,以作為未來營業稅稅收分配制度改革的參考。
二、研究發現:
(一)由基本性質及租稅收入劃分原則來分析,加值稅應由中央統一徵收並屬國稅。聯邦體制國家為避免課徵加值稅後減少地方政府財源,通常採用收入分成公式將加值稅收入分配予各級地方政府。
(二)營業稅在省、市之間的分配,雖已透過中央統籌分配稅之調整,但其實際分配在省、市之間仍存在水平不均的現象。
(三)營業稅雖然為省(市)稅,但其制度之設計又與國稅相仿,因此,「總繳」、「海關代徵營業稅」、「外銷財貨退稅」更使目前營業稅水平分配不均。
(四)營業稅水平分配不均,根本解決之道是將營業稅改列為國稅,但因修法不易且造成省市自有財源流失,故可行之道乃制定一明確之公式將營業稅統籌分配予省、市政府。
(五)試擬以下三種不同分配方案:
方案一:將全部營業稅劃歸中央統籌分配稅款,再按公式分配予各省、市。
方案二:將各分支機構之營業稅分配至分支機構所在地,直轄市仍以其營業稅收百分之五十交付予中央統籌,並按公式分配省及直轄市。
方案三:各省(市)將造成目前營稅稅收分配不均因素對營業稅收入之影響金額加回或扣除,為各省(市)調整後營業稅收入,臺北市以其總收入百分之六十五,高雄市以其總收入百分之五十五交付中央統籌,按公式分配直轄市及省。
三方案均可有效解決營業稅水平分配不均的現象,但方案一可以徹底消除目前營業稅分配不均的原因,且因其將全部營業稅收列為可分配的對象最能顯示分配的公平性,故此方案為最佳的方案,但其須修法的幅度較大,短期可以方案二或方案三代之,長期改制方向仍應以方案一作為努力之標準。
三、研究建議:
為有效改善目前營業稅稅收分配不均的問題,本文對未來營業稅稅收分配制度有如下的建議:
(一)設計一明確的營業稅分配公式。
(二)營業稅仍列為省(市)稅。
(三)公式的設計以有效解決目前營業稅稅收分配不均為目標。
(四)省、市政府支付中央統籌分配稅款之比例,應考慮不同地區的財政狀況之差異。
|
Page generated in 0.0867 seconds