我國報稅代理人制度建制爭議之探討

Abstract

我國報稅代理人制度建制爭議之探討 研究生：楊美圓 指導教授：謝長宏博士 國立交通大學經營管理研究所 摘 要 報稅代理人制度在協助納稅義務人完成納稅義務，但多年來因委外記帳扭曲財務報表品質，是以在其業務範圍以及是否需經考試取得資格等事項上迭起爭議，而使建制遭受擱置。 由於稅務申報是以企業平時的帳務處理為基礎及依據，而帳務處理範圍非僅整理憑證、入帳、編表完成申報而已，所以，未具備合理帳務處理能力的企業，其稅務申報就易生困擾，另外，企業因規模、業別不同，內部管理制度有別，致影響帳務處理的結果；而稅務機關在租稅制度上卻須採取一體適用之原則，其在制度的設計、操作及維持上所隱含的困難可以得知。因此報稅代理人建制爭議之癥結關鍵顯然是在於目前帳務處理情形的不完善，所以本研究擬就此一癥結進行下列之探討，俾能有助於建制爭議的釐清。 （一） 分析報稅代理人制度推動建制的爭議及其本質； （二） 分析我國當前企業帳務處理實況； （三） 分析當前企業帳務處理工作未盡合理化之原因； （四） 研提消弭建制爭議的可行途徑。 上述各課題經分析、探討，本研究認為：建制之主要意義應是在促進企業帳務處理工作之合理化，而協助代客記帳業者取得合法地位之同時，應該相對賦予其協助中小企業建立健全會計制度的責任，此外為減少稅法對帳務處理工作之不良影響，稅政主管機關應配合取消不合時宜之相關法令規定，以利於企業帳務處理合理化之推動。

AN ANALYSIS OF THE DEBATES ABOUT THE ESTABLISHMENT OF REGULATIING SYSTEM FOR TAX DECLARATION AGENTS Student : Mei-Yuan Yang Advisor : Dr. Charng-Horng Hsieh ABSTRACT The purpose of tax declaration agent system is to help taxpayers to file tax return properly. However, the existence of this system and its function has been debated for the last few years. People argue that the quality of financial statement has been distorted and point out that tax declaration agent should take this responsibility. They doubt the ability of tax declaration agent and require tax declaration agents to get license before they are qualified for this job. The solution to any tax question may not be resolved by reference to only source (e.g., source documents, journal, statements ). A thorough knowledge of the various sources as well as the weights attached to each source is vital to tax professionals. People have questioned tax declaration agent’s ability to handle all business transaction accounts. In addition, tax law was not able to set standard for all companies due to the size and industry characters consideration, As a result, the existence and function of tax declaration agent system has become a research question. The purpose of this study is to analyze: A. Factors of the debates that about the establishment of regulating system for tax declaration agents. B. Practice of business transaction accounting process. C. Factors impede business transaction accounting process. D. Path to solve problems. The results indicated that the meanings of the establishment of regulating system for tax declaration agents in improving the accounting process of business transaction, establishing accounting system for small and medium size companies, requiring tax declaration agent’s ability as a tax professional, canceling those laws which may not suitable for current business transaction accounting process any more.