統一發票給獎制度與營業稅關聯性之研究;A Study of the Correlation between the Uniform Invoice Award System and Business Tax

NCUIR > School of Management at National Central University > Executive Master of Industrial Economics > Electronic Thesis & Dissertation > Item 987654321/70331

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/70331

Title:	統一發票給獎制度與營業稅關聯性之研究;A Study of the Correlation between the Uniform Invoice Award System and Business Tax
Authors:	陳欣凱,;Chen,Hsin-kai
Contributors:	產業經濟研究所在職專班
Keywords:	統一發票給獎制度;營業稅;統一發票;Uniform Invoice Award System;Business Tax;Uniform Invoice
Date:	2016-04-19
Issue Date:	2016-06-04 12:53:16 (UTC+8)
Publisher:	國立中央大學
Abstract:	購物消費索取統一發票對臺灣民眾而言不僅耳熟能詳，且已成為生活習慣。統一發票制度作為營業稅稽徵工具能否成功之關鍵，在於消費者向商家索取統一發票之意願。消費者為營業稅最終之實際負擔者，如何鼓勵消費者發揮監督者角色，最有效方法首推現行之統一發票給獎制度。鑒於統一發票給獎制度係利用中獎獎金為誘因，誘導及增強消費者索取統一發票之意願，故探討統一發票給獎制度能否用來解釋營業稅模型及與營業稅模型之關聯性。本研究將統一發票給獎誘因，利用統計學期望值之概念，及消費者心理層面對獎金金額大小之感受轉化為數值，以最終消費理論設計營業稅稅收為被解釋變數項，民間及政府消費、統一發票中獎期望值及中獎總獎金金額等為解釋變數項，實證結果發現：一、統一發票給獎制度可以解釋營業稅模型。二、統一發票給獎制度與營業稅稅收為正相關，能達成加值型及非加值型營業稅法第58條防止逃漏、控制稅源及促進統一發票之推行之立法目的。 ;Claiming uniform invoices while shopping and consuming is a well-known concept and a habit of Taiwanese. The key point of success of the Uniform Invoice System, being a tool of collecting business, depends on the willingness of the consumers to claim the uniform invoice from the seller. The business tax ultimately is born by the consumer. The most effective way to encourage consumers to play a role of supervising the seller to issue the uniform invoice honestly is the Uniform Invoice Award System. The Uniform Invoice Award System applies the winning prize as an incentive to induce and strengthen the willingness of the consumer to claim the inform invoice. Therefore, this study tries to find out if the Uniform Invoice Award System can be used to explain the business tax model and the correlation between the Uniform Invoice Award System and business tax model. This study converted the incentive of uniform invoice award to numbers by applying the concept of the expected value of Statistics and the consumer’s psychological feeling about the various amount of the prize. The end consumer theory designed business tax revenue as explained variable and private and government consuming, the expected value of winning the uniform invoice prize and the total amount of the winning prize of the uniform invoice award system as explanatory variables. Empirical results have demonstrated that the uniform invoice award system can explain the business model and it has positive correlation with the business tax revenue. The uniform invoice award system can achieve the legislative purpose of Article 58 of the Value-added and Non-Value-Added Business Tax Law which prescribes Uniform Invoice Reward Regulations to prevent tax evasion, maintain control of sources of tax revenue, and promote the use of uniform invoices.
Appears in Collections:	[Executive Master of Industrial Economics] Electronic Thesis & Dissertation

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