ASIA unversity:Item 310904400/4086
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    Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/4086


    Title: The Tax Penalty Knowledge System for Business Tax
    Authors: liao kuang chao
    Contributors: Department of Computer Science and Information Engineering
    Keywords: business tax
    Date: 2007
    Issue Date: 2009-11-18 13:13:55 (UTC+0)
    Publisher: Asia University
    Abstract: The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions of the act.
    The business tax collection authorities of the taxation office are mostly rookies. However, these new appointees are set the tax collection tasks relevant to the taxpayers’ property without fully pre- vocational training. Their unfamiliarity with the act and lack of practical experience often lead to the errors in the initial
    investigation of the cases which are against the provisions. Their administrative efficiency is hence lowered.
    The research aims at providing the business tax collection authorities of the taxation office with a system relevant to the knowledge of the penalty for violating the provisions. Classified systematically according to the violation category, it guides the beginners to key in the conditions such as the amount of the tax evasion, figures out the fine, and then offers the relevant provisions of the act, for the purpose of saving the delivery time of the cases which are against the provisions and enhancing the accuracy of their initial investigation. Thus taxpayers will have a better opinion of the tax collection authorities of the taxation office and the administrative remedy cases will be reduced.
    Appears in Collections:[Department of Computer Science and Information Engineering] Theses & dissertations

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