網路申報土地增值稅流程改造之個案研究

A Case Study on Improvement online Filing Process For Land Value lncrement Tax

政府應用網際網路，提供土地增值稅網路申報電子化服務，以達成電子化政府創新便民服務的目標。隨著網路申報普及率大幅提升，這種節省申報人親自到稅捐機關的方式，本來強調不受時空限制、時效性高及便利性強之網路申報作法，卻產生新的困擾；譬如，申報人運用自然人憑證進行網路申報，並取得稽徵機關核發之土地增值稅繳款書後，仍需再將「申報書及相關附件」親自或郵寄到稽徵機關，由稅務人員再次查核。亦即，雖採網路申報，卻產生仍需實體驗證查對、稽徵機關需增加更多人力查對及存放申報書及附件之倉庫空間的怪異現象。欲解決上述不合理狀態，本文對申報流程分二大構面進行問題診斷，運用行政流程改造四大策略、個案地區稅務人員普查、申報人問卷調查等，經統計分析與討論，認為申報書免送至稽徵機關再次查對、查驗契約書正本回歸地政機關審查、部分查欠核章簡化是未來的流程改造重點。 The goal of e-government to offer innovative and convenient service. As the network coverage of land value lncrement tax declaration becomes higher significantly, the number of the checking case also increases a lot. However, the convenient and timely practice that can save the time of in-person declaration generates new unreasonable situations. A typical one is that after applicants use the natural person certificate to finish web declaration and acquire land tax payment certificate issued by the tax collection authority. They still need to send ＂application and related file＂ to the tax authorities by mail or in -person, such that the tax staff can check the document again. That is, the tax collection authority ironically needs to put more manpower to check and more space to store the documents in the age of web declaration. This thesis based on the research of process improvement of web declaration, aims to solve the unreasonable situation. It adopts two dimensions in the problem diagnosis of declaration process and applies four strategies of administration process improvement. After literature review, questionnaire survey, statistic analysis and discussion, conclusion that proposes three practices: free from delivery of declarations to the tax authorities to check again, returning of inspection of original contract book to the land administrative office, and simplification of a portion of signature.

The goal of e-government to offer innovative and convenient service. As the network coverage of land value lncrement tax declaration becomes higher significantly, the number of the checking case also increases a lot. However, the convenient and timely practice that can save the time of in-person declaration generates new unreasonable situations. A typical one is that after applicants use the natural person certificate to finish web declaration and acquire land tax payment certificate issued by the tax collection authority. They still need to send ＂application and related file＂ to the tax authorities by mail or in -person, such that the tax staff can check the document again. That is, the tax collection authority ironically needs to put more manpower to check and more space to store the documents in the age of web declaration. This thesis based on the research of process improvement of web declaration, aims to solve the unreasonable situation. It adopts two dimensions in the problem diagnosis of declaration process and applies four strategies of administration process improvement. After literature review, questionnaire survey, statistic analysis and discussion, conclusion that proposes three practices: free from delivery of declarations to the tax authorities to check again, returning of inspection of original contract book to the land administrative office, and simplification of a portion of signature.