从鉴识会计之观点论财务报告舞弊与逃漏税之关系.PDFVIP

從鑑識會計之觀點論財務報告舞弊與逃漏稅之關係 A Research on the Relation between Financial Fraud and Tax Evasion: From the View of Forensic Accounting   王志誠 、封昌宏 摘要 鑑識會計是對於財務報表舞弊行為之調查，而財務報表的舞弊可能同時構成 逃漏稅的結果。故實施鑑識會計調查取得的證據，也會成為稅務機關據以補徵稅 款或裁處罰鍰的依據。又因鑑識會計是由財務會計領域的專家進行調查，他們雖 然具有高度的專業性，但是因為缺乏公權力，以致在犯罪的證據取得上有困難。 稅務機關具有法律所賦予調查課稅相關資料的公權力，較容易取得舞弊的證據， 故稅務機關的調查可以輔助鑑識會計的不足。稅務機關在調查逃漏稅的行為時， 同時也可能發現財務報表的舞弊行為，而予以揭發。 關鍵字：鑑識會計、金融舞弊、稅務機關、逃漏稅 Abstract Forensic accounting is an investigation approach for the financial fraud. The financial fraud may also result in tax evasion. Therefore, the evidence obtained by implementation of forensic accounting will become the basis for the tax authorities to approve taxes or impose fine on taxpayer. The investigation usually executed by the experts with expertise in financial accounting. Although they have a high degree of professionalism, they have difficulties in obtaining evidence since they dont have public authority. The tax authorities have the powers conferred by law, so its easier for them to investigate the facts related to tax evasion. While the tax authorities investigated tax evasion behavior, they would find the financial fraud, and then shall expose it. Keywords: Forensic Accounting, Financial Fraud, Tax Authority, Tax Evasion  國立中正大學法學院教授、國立政治大學法學博士  國立高雄第一科技大學會計資訊系兼任助理教授、財政部南區國稅局法務一科科長 1 壹：前言3 貳：鑑識會計之定義及功能4 一、鑑識會計之定義4 二、鑑識會計之功能5 (一)公司治理5 (二)防止欺騙5 (三)提供訴訟支援6 參：財務報表舞弊造成逃漏稅之法律效果6 一、案例事實6 二、以鑑識會計解析本案8 (一)行為人之目的8 (二)財務報表舞弊之手段8 （三）逃漏稅行為之法律效果8 三、以財報舞弊造成逃漏稅之法律責任9 (一)涉及逃漏稅行為之刑事責任9 (二)刑事罰與行政罰併罰9 (三)稅捐之核課期間10 (四)罰鍰之金額10