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Artical 19 of the Constitution of the Republic of china 'The people shall have the duty of paying taxes in accordance with law.' This is not only to show the importance of tax ,but also to express the fundamental obligation of the people. The state make the people to pay taxes through the tax system. But the country audit and determine the punishment in the tax collection process, that directly affect the property rights of the people . Article 16 of the Constitution set out 'The people shall have the right of presenting petition ,loading complaints ,or instituting legal procedings' that empowers people have the right of administrative remedies.
In taxation income , Profit-seeking Enterprise Income tax accounted for 20.46% of total revenue . It is the most important status in the 18 tax item of our country . It also involve the tax responsibility of the business. The purpose of this study is to find out the common appeal types through investigate the case by profit-seeking enterprise income tax appeal the decision . To know why the taxpayer (general business) are payed an overdue tax and investigate relevant law . It can make recommendation for general business reference .
The subject of this study is profit-seeking enterprise income tax appeal the decision, analyzed and summarized the type of appeal , to identify the common type, which appeal the decision will not accepted summed one type , appeal dismissed cases summarized ten types . For the type of research analysis found that five issue were procedural issues , data integrity issues , evaluation of intangible assets of opinion , the burden of proof and cost issues identified . In the final of this study conclude six recommendation . On the proposal for a general business : 1.attention to corporate accounting and accounting management enabling its books and accounting records completely. 2.according to the provision to estimate and amortize the value of goodwill . 3.noting the date and period of requesting administrative. 4.presentation fees should comply with the principle of revenue . Review of tax authority staff recommended : 1.using of administrative appeal decision of the case as a reference to check the case . 2.to promote awareness and advocate on the books for small-size profit-seeking enterprise .
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