租稅稽查與廠商租稅逃漏－來自擴大書審廠商的證據

TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS

鄭伃君(Yu-Chun Cheng)；楊子霆(Tzu-Ting Yang)；韓幸紋(Hsing-Wen Han)

擴大書審 ； 租稅逃漏 ； 傾向分數配對法 ； Corporate taxation ； Tax evasion and avoidance ； Propensity score matching

經濟論文

48卷4期（2020 / 12 / 01）

475 - 509

繁體中文

本文推估擴大書審制度造成的租稅逃漏金額，財政部為簡化稽徵成本及程序，鼓勵全年營業收入淨額及非營業收入合計在3,000萬元以下之營利事業以擴大書審方式申報營所稅，透過此一方式繳稅的廠商，稽徵機關就其申報案件通常予以「書面」審核，稽查的強度較低，因此，廠商有較多機會進行租稅逃漏。本文利用傾向分數配對法將擴大書審與特性相似的非擴大書審廠商配對後，選取收入合計1,000-3,000萬元的企業進行分析。研究結果發現，擴大書審廠商無論有無給付員工薪資，員工人數及給付員工薪資金額都顯著低於非擴大書審廠商。根據我們的估計結果，在2004到2014年之間，擴大書審制度每年因操控收入及成本費用所造成的營所稅及綜所稅逃漏金額約為20至30億元。

This paper examines the causal effect of corporate tax audits on firms' behaviors using a unique corporate tax audit policy in Taiwan, which involves lower audit effort for firms with reported revenues just below 30 million NTD. The study focuses on how firms ＂control＂ the cost and expense to minimize their tax burden. To simplify the analysis, we investigate whether there is a significant difference in salary expenditure between the firms which file their tax returns under a unique corporate tax audit policy and those do not. We use the corporate tax return data and income registry data from the Fiscal Information Agency between 2004 and 2014. To reduce the selection bias, the ＂propensity score matching＂ method is adopted. We find this policy significantly decreases reported salary expenditure, and leads to annual tax losses of about 2 billion to 3 billion.

1. 毛治文, C.-W.,吳文傑, W.-C.(2016)。以差異中差異配對分析法檢驗雙元所得稅制度對經濟成長的影響。經濟研究，52(2)，169-205。
   連結：
2. 陳明進, M.-C.(2006)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文，34(2)，213-250。
   連結：
3. 陳俊哲, C.-C.(2013)。稅法不確定對營利事業短漏報所得之影響─台灣之實證。台大管理論叢，24(1)，285-320。
   連結：
4. 謝鈺婷, Y.-T.,管中閔, C.-M.,蔡蕙安, D. H.-A.,謝鈺偉, Y.-W.(2010)。評估健保制度中肺結核的論質計酬專案。人文及社會科學集刊，22(4)，485-519。
   連結：
5. 韓幸紋, H.-W.,連賢明, H.-M.(2008)。降低部分負擔對幼兒醫療利用的影響一以北市兒童補助計畫為例。經濟論文叢刊，36(4)，589-623。
   連結：
6. Alm, J.,Hawley, Z.,Lee, J.-M.,Miller, J. J.(2016).Property Tax Delinquency and Its Spillover Effects on Nearby Properties.Regional Science and Urban Economics,58,71-77.
7. Alm, J.,Liu, Y.(2013).Did China’s Tax-for-Fee Reform Improve Farmers’ Welfare in Rural Areas?.The Journal of Development Studies,49(4),516-532.
8. Almunia, M.,Lopez-Rodriguez, D.(2018).Under the Radar: The Effects of Monitorin Firms on Tax Compliance.American Economic Journal: Economic Policy,10(1),1-38.
9. Angrist, J. D.,Lavy, V.(2001).Does Teacher Training Affect Pupil Learning? Evidence from Matched Comparisons in Jerusalem Public Schools.Journal of Labor Economics,19(2),343-369.
10. Ashenfelter, A.(ed.),Card, D.(ed)(1999).Handbook of Labor Economics.New York:Elsevier Science.
11. Badertscher, B. A.,Katz, S. P.,Rego, S. O.,Wilson, R. J.(2019).Conforming Tax Avoidance and Capital Market Pressure.The Accounting Review,94(6),1-30.
12. Cheng, Y.-C.,Han, H.-W.,Yang, T.-T.(2019).The Effect of Tax Audits on Firm Behavior:Evidence from a Natural Experiment in Taiwan.2019 Taiwan Economic Association Annual Conference (TEAAC),New Taipei City:
13. Chetty, R.(2009).Sufficient Statistics for Welfare Analysis: A Bridge between Structural and Reduced-Form Methods.Annual Review of Economics,1(1),451-488.
14. Chou, S. Y.,Liu, J. T.,Hammitt, J. K.(2003).National Health Insurance and Precautionary Saving: Evidence from Taiwan.Journal of Public Economics,87,1873-1894.
15. Dehejia, R. H.,Wahba, S.(1999).Causal Effects in Nonexperimental Studies: Reevaluating the Evaluation of Training Programs.Journal of the American Statistical Association,94(448),1053-1062.
16. Feldstein, M.(1999).Tax Avoidance and the Deadweight Loss of the Income Tax.Review of Economics and Statistics,81(4),674-680.
17. Fuenmayor, A.,Granell, R.,Mediavilla, M.(2018).The Effects of Separate Taxation on Labor Participation of Married Couples. An Empirical Analysis Using Propensity Score.Review of Economics of the Household,16(2),541-561.
18. Heckman, J. J.,Ichimura, H.,Todd, P. E.(1997).Matching as an Econometric Evaluation Estimator: Evidence from Evaluating a Job Training Programme.The Review of Economic Studies,64(4),605-654.
19. Martorano, B.(2014).The Impact of Uruguay’s 2007 Tax Reform on Equity and Efficiency.Development Policy Review,32(6),701-714.
20. Masso, J.,Merikull, J.,Vahter, P.(2013).Shift from Gross Profit Taxation to Distributed Profit Taxation: Are There Effects on Firms?.Journal of Comparative Economics,41(4),1092-1105.
21. Morgan, S. L.,Harding, D. J.(2006).Matching Estimators of Causal Effects Prospects and Pitfalls in Theory and Practice.Sociological Methods and Research,35,3-60.
22. Morgan, S. L.,Winship, C.(2007).Counterfactuals and Causal Inference: Methods and Principles for Social Research.Cambridge:Cambridge University Press.
23. Rosenbaum, P. R.,Rubin, D. B.(1985).Constructing a Control Group Using Multivariate Matched Sampling Methods That Incorporate the Propensity Score.The American Statistician,39,33-38.
24. Rosenbaum, P. R.,Rubin, D. B.(1983).The Central Role of the Propensity Score in Observational Studies for Causal Effects.Biometrika,70,41-55.
25. Rubin, D.(1973).Matching to Remove Bias in Observational Studies.Biometrics,29,159-183.
26. Rubin, D.(1977).Assignment to a Treatment Group on the Basis of a Covariate.Journal of Educational Statistics,2,1-26.
27. Smith, J. A.,Todd, P. E.(2001).Reconciling Conflicting Evidence on the Performance of Propensity Score Matching Methods.American Economic Review,91,112-118.
28. Smith, J. A.,Todd, P. E.(2005).Do Matching Overcome LaLonde’s Critique of Nonexperimental Estimators?.Journal of Econometrics,125,305-353.
29. Sterlacchini, A.,Venturini, F.(2019).R&D Tax Incentives in EU Countries: Does theImpact Vary with Firm Size?.Small Business Economics,53(3),687-708.
30. Winkelmann, R.(2006).Reforming Health Care: Evidence from Quantile Regressions for Counts.Journal of Health Economics,25,131-145.
31. Wooldridge, J. M.(2007).Inverse Probability Weighted Estimation for General Missing Data Problems.Journal of Econometrics,141(2),1281-1301.
32. Wooldridge, J. M.(2002).Econometric Analysis of Cross Section and Panel Data.Cambridge, MA:The MIT Press.
33. 許績天, J.-T.,連賢明, H.-M.(2008)。健康衝擊，消費與儲蓄。2008年台灣社會學年會，台北=Taipei:
34. 游敏慧, M.-H.,吳朝欽, C.-C.(2015)。營利事業所得稅逃漏之研究─以擴大書面審核制度潟例。財稅研究，44(3)，94-121。
35. 黃士洲(2016)，「名家觀點/擴大書審稅制該檢討了」，《經濟日報》，2016年8月26日。[Huang, S.-C. (2016), ToIunmist/Review for the Expand Paper Review Tax Audits Pol icyf, Economy Daily Ne芯，August 26, 2016.]
36. 楊葉承, Y.-C.,郭念親, N.-C.(2017)。企業特性對逃漏營利事業所得稅之影響─以台灣中小企業為例。財稅研究，46(1)，132-162。
37. 韓幸紋, H.-W.,楊子霆, T.-T.,鄭仔君, Y.-C.(2016)。採擴大書審方式申報之營利事業租稅逃漏行為之研究。中華財政學曾2016年會員大會暨學術研討會，台北=Taipei:

1. 黃美珠,陳明進,汪瑞芝(2021)。我國稅務會計文獻回顧。會計審計論叢，11(2)，1-42。
2. 蘇裕惠,楊孟萍,洪湘閑(2021)。會計師出具分攤責任式查核報告對審計公費之影響。會計審計論叢，11(1)，33-67。
3. 汪瑞芝(2022)。營利事業採用擴大書面審核申報對逃漏稅之影響。會計與公司治理，17(2)，79-101。