請用此 Handle URI 來引用此文件: http://hdl.handle.net/11455/28957
標題: 影響稽徵機關復查案件審理天數之因素研究
Research on the Factors Affecting the Time Period Required by the Competent Tax Collection Authority for Reaching Recheck Decisions
作者: 紀賀耀
Chi, He-Yao
關鍵字: 復查決定
Recheck Decision
審理天數
Time Period Required
出版社: 應用經濟學系所
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摘要: 本研究係以中區國稅局於民國98年度做成復查決定之案件為研究對象,分別以全模型、案件特性分類、復查員特性分類及依營所稅、營業稅、綜所稅、遺產稅及贈與稅等稅目別分組,利用Logit模型分析影響復查決定審理天數之重要因素,並以在0.5為分類之臨界值衡量對復查決定審理天數為「60天內」及「逾60天」之分類預測能力。 主要實證結果分析如下: 一、從管理學的觀點而言,稽徵機關應該自源頭謹慎把關,從源頭做好品質管理,可以減少服務失誤及後續之服務補救,避免浪費稽徵人力並可以從源頭疏減訟源。 二、復查員職等對是否「逾60天」呈現10%顯著水準正相關,顯示稅務員審理復查案件平均「逾60天」的機率相對比較高,換言之,稅務員審理復查案件所需要的天數比審核員還要長,建議稽徵機關在復查員的指派上,以審核員作為主力,當有利於業務之推動。 三、稽徵機關應就地取「才」,不管是復查員或是一般稅務員,工作地點若能離家近些,相信能提升工作的效率。 四、稽徵機關應定期安排專業訓練課程,以幫助提升復查員的能力並加速審理復查案件速度。
This research is based on the case study of the recheck decisions done in the 98th year of the ROC by the National Tax Administration of Central Taiwan Province. In this research, a full data model including the case features and recheckers’ characteristics mode is used separately, as well as to the profit-seeking enterprise income tax, business tax, individual income tax, estate tax and gift tax items in the sub sector model. This research uses logit model analysis to review the impact and analyze the important factors of the time period. The logit model uses a critical value of 0.5 for the classification to measure the recheck decisions and to analyze the time period’s predictive ability of the “within 60 days” and “over 60 days” classification. The main empirical results are analyzed as follows: 1.From the perspective of management, the Competent Tax Collection Authority should be cautious from the beginning. Using good quality management can reduce service failures and the subsequent need for service recoveries. It will avoid the waste of manpower and reduce the reduction of legal law suites. 2.Revenue officers shows a positive connection between the probability of requiring “over 60 days” when doing the recheck decisions at the 10﹪significance level. Showing that revenue officers, when doing recheck decisions, have a higher probability of requiring “ over 60 days”. In other words, revenue officers require a longer time period to do the recheck decisions than revenue assessors. It is suggested that it would be more beneficial if the Competent Tax Collection Authority promotes revenue assessors to perform the recheck decisions. 3.The Competent Tax Collection Authority should employ skilled workers, regardless of whether they are recheckers or revenue officers , if the workplace is closer to their homes, It is believed that it can improve the efficiency of their work. 4.The Competent Tax Collection Authority should regularly arrange training courses of professional skills in order to improve their member’s abilities as well as to help enhance and accelerate the trial speed of recheck cases.
URI: http://hdl.handle.net/11455/28957
其他識別: U0005-0608201211011700
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-0608201211011700
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