我國營利事業所得稅申報審核課稅制度，實施迄今已屆近五十餘年（1951~2002），就現行實務作業規定營利事業所得稅申報審核類別，可概略區分為擴大書面審核、書面審核、查帳核定等多種，在經稽徵機關按類別核定後，仍發生徵納雙方課稅爭訟的情況，層出不窮，且未有歇減之趨勢；尤其在課稅核定過程中常常發生徵納雙方為了法規條文見解不同及維護權益而爭辯，時有所聞。本文對此一營利事業所得稅課稅與爭訟列舉相關問題進行研究，探討學者、會計師、稅務人員、企業人員對此相關問題之見解，並試圖尋求信賴程度為何及因應改善之道。
本研究就現行營利事業所得稅課稅與爭訟，在實務上對稽徵機關、企業所發生之相關問題作成問卷，透過寄發問卷藉以瞭解學者、會計師、稅務人員、企業人員之見解並進行統計分析，據以發現其癥結差異並探究出徵納雙方互信、互賴之程度。
本研究採統計分析數據、徵納雙方看法之認同差距程度、信賴程度之差距總平均程度尚達18.84﹪之多，發現稅務稽徵作業過程與營利事業納稅認知之間，確實存在相當多項信賴不足情事致為明顯，經深入探討後提出建議，玆將問題摘錄如下：
一、適用擴大書面審核方面：適用擴大書面審核之營利事業，往往有被利用作為避稅或逃稅的工具、制度缺失迄今仍無法有效根除及不重視會計帳務處理及取得、交付、保存交易憑證，已成為一般相關業者所認同，而相較直接相關保守之企業人員認同度，竟亦達67.23﹪之多，此顯示營利事業申報誠實度仍有待提升。
二、書面審核方面：營利事業對書面審核與查帳核定，此二者的審核課稅內容、標準、重點科目審核不同，尚能為一般相關業者所認同。
三、查帳核定方面：營利事業欠缺會計交易憑證，常被認定帳證無法有效勾稽，徵納雙方認同度分別為75.85﹪與95.68﹪，其總平均數差距達18.84﹪，顯示確實存有相當爭議的空間。另外，如採查帳核定，可提升營利事業會計帳務的處理，尚有疑慮。
四、選案方面：電腦挑選不誠實機率案件查核比較公平，可補正稽徵機關人工選案查核的疏漏，尚能為一般相關業者所認同；惟人工選案根據某一行業、營業額級距、純益率高低等因素選查尚不客觀，仍存爭議。
五、課稅技術方面：營利事業自行調增課稅所得額，有減緩租稅爭議之效果、資金是否為營業業務所需，徵納雙方舉證困難易滋生爭訟，尚能為一般相關業者所認同外。其他如：財政部頒布製造業原物料耗用標準，不符企業經營實際情況，遽予核定營業成本滋生爭訟、因應國際多角化經營模式，營利事業對損益計算舉證不易，成本與費用常遭稽徵機關剔除、研究發展列報薪資與用料等支出，常遭認定定義不同而否准投資抵減等項，徵納雙方仍存有相當爭議。
六、疏減爭訟方面：稅法函令的艱澀難懂、不明確，是造成課稅爭訟的最主要因素。此外，紓減課稅爭訟著力健全會計帳務處理、協談方法、行政法院審理時採言詞辯論、法院試行和解等項，徵納雙方認知亦存有差距。而實施兩稅合一稅制後，營利事業繳納所得稅，股東可於取得股利年度扣抵綜合所得稅之應納稅額，期盼爭訟案件減少，惟事實認知差距頗大，亦顯示徵納雙方不信任程度猶深。

It has been more then 50years (1951-2002) since our government implemented the declaration, examination and taxation system of Profit-Seeking Enterprise Income Tax. According to the current regulations, the Kinds of the D&E of the tax system can be approximately divided into Expanded Paper Review, Paper Review, ratifying after auditing and so on. However, after the Taxation Office has ratified the case, there are still disputes and remedy-seeking cases happening one after another. Especially in the process of examination, one can easily notice most disputes have much to do with the different viewpoints and interest maintaining, to the law and regulation by both Taxation office & Taxpayers. The research is aimed at the taxation and disputes of Profit-seeking Enterprise Income Tax by offering relevant problems to explore and discussing the relevant viewpoints of scholars, public certified accounts, taxation personnel and Enterprise staff. At the same time, try to seek for how deep the extent of reliance is and what the way to improve is.
The research is to make up question papers concerning the relevant problems brought about by the taxation and disputes of P-SEIT, which have practical impact on Taxation office & Enterprises. By sending out those papers, we can discover the viewpoints of the scholars, Certified Public Accountants, taxation personnel and enterprise staff and then make statistics and analyze them. By dong so we can find the key differences and discover the reliance level between the two sides.
The research is to adopt the figures of the statistics analysis: the total average gap between the identification and reliance level is still 18.84% high. This can tell a lot of distrust still exists between the operating process of taxation and the recognition of enterprises’ Tax-paying. After the research in depth, I want to propose as the following:
一、 Concerning Expanded paper Review:The enterprises qualified for this category are used to being the media as Tax-evading and Tax-escaping. Up to now, the drawbacks still have been under no good ways to eradicate and most relevant enterprises comply with the idea that they should pay little attention to account processing and receiving, giving and retaining of the transaction proofs. Moreover, compared with the directly relevant conservative personnel in enterprises, the agreement level is 67.23% high. This shows the fidelity of enterprises in declaration still needs to be upgraded.
二、 Concerning paper review:It is generally agreed that the paper review is different from the ratifying- after -auditing with regard to the contents, standards or main items of examination.
三、 Concerning ratifying- after- auditing:It is the reality of lacking transaction proofs that the accounting can’t respond to the proofs effectively. They are complied by both Tax-collecting and tax-paying as 75.85% and 95.68% respectively. The total average figure gap is 18.84%; therefore, there is existing room for considerable disputes. Besides, it is still in the shadow of doubt that the accounting transaction of enterprises could be upgraded if ratified in an auditing way。
四、 Concerning Cases selected for examination:The enterprises, in general, agree that the cases-selected-by-computer could be fairer in choosing out dishonest cases and help to correct the leakage by man-made selection. The disputes still remain if man-made selection is based on business kinds, operating revenue gap, net revenue rate and so on.
五、 Concerning taxation techniques:It is generally agreed that enterprises enhance their taxable amount by themselves has the effect of easing disputes and that it’s hard to offer and prove whether the fund is really needed by the enterprise’s operating or not. Likewise, the stipulation of manufacturing field’s using level of raw material by Ministry of Finance doesn’t correspond to the real situation of Enterprises’ current operating. Jumping into ratifying the operating cost gives birth to disputes easily. To adapt international multi-mode of operation, the both sides still have considerable disputes in proofs-offering to loss and revenue by enterprises, the frequent crossing-out of cost and expenditure by Taxation office, and the “Answer No” to the investment deduction of the R&D’ expenditure as salary and material-using owing to frequent recognizing differences against definitions.
六、 Concerning disputes-relieving:It is the difficulty and un-clarification of the Tax Laws and Orders that lead to the taxation disputes and further lawsuits. In addition, that sound accounting transactions help ease disputes and lawsuits still has gap for advanced recognition and reconciliation for both sides. Likewise, the compromise methods, speech contest in Executive Yuan’s checking process and reconciliation in courts still leave a long way to go. With the implementation of Integrated Income Tax System, theoretically the profit-seeking enterprise income tax paid will be available for deduction in filing personal income tax return after receiving the dividends. Originally, this is seemingly anticipated to lessen disputes and lawsuits, but in reality the recognition gap is so wide that the result shows there is still deep distrust existing between the two sides.

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英文部分
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