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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/135819

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135819

Title:	擴大書面審核制度之檢討與修正 An Examination and Revision Proposal of the Expanded Application of the “Audit-by-Reviewing-Tax-Returns” System
Authors:	陳國樑 Chen, Joe 吳欣蕙
Contributors:	財政系
Keywords:	租稅逃漏;稅務查核;營利事業所得稅申報;擴大書審
Date:	2020-11
Issue Date:	2021-06-16 15:24:18 (UTC+8)
Abstract:	租稅行政屬大量行政，不論就節約稽徵成本 ; 亦或就確保政府稅收而論，營利事業所得稅之書面審查制度本有其必要性。然根據實務操作經驗及現有學界所提出之研究成果，擴大書審制度之理論基礎源於「推計課稅」觀點，本文論述我國現行擴大書面審核制度之設計與執行，發現皆有可進一步改善的空間。
Relation:	月旦財稅實務釋評, No.11, pp.8-12
Data Type:	article
DOI link:	https://doi.org/10.3966/270692572020110011001
DOI:	10.3966/270692572020110011001
Appears in Collections:	[Department of Public Finance] Periodical Articles

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