營利事業採用擴大書面審核申報對逃漏稅之影響

The Impact of the Audit-by- Reviewing Tax Return on Tax Evasion in Profit-Seeking Enterprise

本研究以2013至2017五年間營利事業所得稅申報資料以及核定資料探討營利事業採用擴大書面審核之逃漏稅額以及與其公司特性之關聯性。分析結果顯示，採用擴大書面審核之營利事業，其調整所得額平均每一家僅為11,302元，平均每一家調整稅額為1,921元，平均每年調整稅額約10億餘元。再者，由迴歸分析結果得知，營利事業營業收入淨額在2,500萬至3,000萬之間，為了達到採用擴大書面審核之條件，愈有可能從事盈餘管理行為，其逃漏稅額比率愈高且達統計上顯著水準。採用擴大書面審核申報時，得按照營業收入一定比率（擴書率）計算所得繳稅，無須舉證相關費用成本資料，其逃漏稅額愈高；其他費用率以及薪資費用率愈高時，其逃漏稅額愈高；存貨率愈高時，顯示營利事業存貨愈高時，其銷貨成本愈低，進而逃漏稅額愈高。

This study explores the amount of tax evasion and the correlation between the tax evasion and characteristics of profit-seeking enterprises using audit-by-reviewing tax return, based on income tax returns for the period 2013-2017. The analysis results of this paper show that the average adjusted income is about NTD 11,302, the average adjusted tax amount is NTD 1,921 by one enterprise and the average adjusted tax evasion about 1 billion dollars. Furthermore, the results of the regression analysis show that net operating income between 25 million and 30 million, and in order to meet the conditions for the adoption of audit-by-reviewing tax return, it is more likely to engage in earnings management behavior, the higher the rate of tax evasion and statistically significant levels. For profit-seeking enterprises shall use the audit-by-reviewing tax return declarations, and shall calculate the estimated income tax in accordance with a certain ratio of operating income (expansion rate), without the need to prove the relevant cost (expenses) information, and the higher the amount of tax evasion. The higher of the other expenses and the payroll costs, the higher of tax evasion, the higher of the inventory and the lower the cost of goods sold will also have higher of tax evasion.