GUIDELINES FOR PROMOTING AND SUPPORTING ENTREPRENEURS TO PAY TAXES VIA ELECTRONIC SYSTEMS

Abstract

According to the current situation that the online shopping has been popular and the market value was also increasing, the quick changes made troubles that the entrepreneurs were not under the taxation system of the Revenue Department and the governmental taxation was not succeeded by the plan as well as the Electronic Tax System was too complicated causing the delays occurred. Moreover, some of entrepreneurs were lack of the knowledge and understanding regarding the submission in the Electronic Tax System and the Tax laws, including the incomplete quality of the Electronic Tax System, these factors were influencing to the intention of electronic submission and paying tax through the Electronic Tax System. Therefore, in order to solve the abovementioned problems, The Revenue Department raised the promoting model to support the entrepreneurs who paid tax via the Electronic Tax System by using the technology to enhance and facilitate the work system not only for the personnel in the organization, but also for all entrepreneurs and every people, this helped support the business sections to have the complete transaction through the Electronic Tax System as well as expanding to the readiness of e-Tax system of the Revenue Department leading to the Online Tax Review by themselves and establishing the efficiency and the correctness of the Tax System of the Revenue Department.