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In the early stages of investigation and assessment of profit-seeking enterprise income tax, the collection authorities shall proceed to investigate every tax return to determine its income and tax payable on the basis of the return. But along with economic development, the amount of tax returns to be investigated and assessed were increased rapidly years by rears, the Ministry of Finance has gave up auditing case by case and has taken special tax strategies for assessing instead. Such as cases certified by accountants, expended paper review and assessment through enhance auditing were implemented to simplify the process of investigation and relieve the limitation of collection manpower. But the rate of cases selected for examination is still failed to rise up. It makes some taxpayers having opportunity to evade paying tax. There are not so many taxpayers have willing to report their tax returns honestly.
With reference to this thesis, I collected data from domestic dissertation and journal. The subject consists two parts: one is how to simplify the procedure of tax auditing; the other is how to improve the skill of auditing. This thesis is also to explore the current practice of profit-seeking enterprise income tax system, to conclude the problems what discovered and to make proposition to improve them as well.
1.The research of simplifying the process of investigation:
Comparing with the tax returns filed and the cases selected to be audited in 5 National Tax Administrations, it shows that Taipei National Tax Administration has more return cases certified by accounts, Central and Southern National Tax Administration have more return cases of expended paper review and Northern National Tax Administration has less return cases of assessment through auditing. It means Northern National Tax Administration has serious problem- manpower insufficient. Furthermore, enhance auditing means to examined accounts that have certain abnormalities. It saved time and manpower, but, how about the quality of auditing? I sampled assessed cases by random access from one regional disbursement of Northern National Tax Administration and examined the quality of those auditoria reports, I found there are no obvious differences between「cases selected for advanced investigation」and 「Case selected for normal examination」.
2.The research of improving the skill of investigation:
By case study, I introduce the procedure of using「business tax data base inquiry system」and how it works to eliminate tax evasion and make no chance for those opportunists. Therefore, for the moment, I suggest increasing the amount of cases selected for advanced investigations and simplify the procedure of auditing to make most efficiency under the limitation of manpower. In the long term, I suggest the Minister of finance adjusting the allocation of manpower according to the amount of work in order to solve the serious problem of insufficient manpower in Northern National Tax Administration.
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