The Study on the Principle of Substantive Taxation—Based on Value-Added Business Tax
| Autor: | LIN,LI-CHING, 林麗卿 |
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| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 Given economic vitality, the taxpayers try to exploit a loophole in the tax law for their business income. However, they will pay the additional tax and the fine while being caught by the tax collection authority. The application of the Principle of Substantive Taxation in tax law begins at J.Y. Interpretation NO.420” In relation to laws involving taxation, they should be construed in accordance with the principle of taxation by law and the respective purposes of the laws, balancing therewith the economic purposes and the principle of equality in substantive taxation.”The tax collection authority had concerns about the application of The Substantive Principle of Taxation which would increase the tax burden and infringed their property, that why it was not explicitly provided in any law back then. According to the principle of taxation under the law, the tax payers don’t have to pay taxes that are not under the law. To solve the problem between the tax collection authority and the tax payers, The Legislative Yuan Republic of China passed the Tax Collection Act Article 12-1 on May 13, 2009. Then the legal status of the Principle of Substantive Taxation is officially set up from now on. Some difficulties in practice are solved after the Principle of Substantive Taxation is defined. However People think there is still room for improvement when executing by the tax collection authority. To discuss the dispute with substantive taxation, this research will analyze the business operators which not apply for business registration, underreport or misreport sales amount, and falsely report input tax by the adjudications of the Administrative Court. It provides good references for revising the law in the future, and it also applies the Principle of Substantive Taxation to reduce the lawsuits through the feedback from the public. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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