本研究乃針對我國自創且實施四十多年而各界褒貶不一的統一發票制度特性進行 實證研究，探討不同產業之企業財會主管、會計師及稅務人員等三種不同立場之人士，對統 一發票制度特性之認知是否相同。有關統一發票制度之特性，經文獻整理及訪談結果，可歸 納出三十個變項， 復利用因素分析萃取出七個因素，分別為（ 1 ）帳務與課稅工具，（ 2 ）公司內部憑證，（ 3 ）造成勾稽漏洞的原因， （ 4 ）對企業規模影響，（ 5 ）交易對 象不守法造成之困擾，（ 6 ）對企業負面影響，和（ 7 ）企業的逃漏工具，其中前四項因 素為全體樣本所較為同意者。其次，實證結果顯示，企業財務主管對統一發票制度特性整體 之認知，並無顯著差異，但在個別制度特性因素上，「產業特質」及「公司特質」有確實影 響。就產業別而言，製藥業明顯認為「交易對方不守法」會造成企業在遵行制度上的困擾， 而就資本額而言，資本額在五千萬以下的企業，亦比五千萬至五億的企業有相同的困擾。此 外，資本額在十億以上的企業，顯著認為統一發票是「企業的逃漏稅工具」。最後，企業財 會主管、會計師及稅務人員三者對統一發票制度特性各因素之認知上，除因素五（造成勾稽 漏洞的原因）外，其他六個因素均有顯著差異。概略言之，稅務人員對各特性因素及整體特 性之認知較高，而企業界次之，會計師則最低。不過，會計師普遍認為現行制度是「造成勾 稽漏洞的原因」。

　　　　　This study examines the characteristics of the unique and debatable Government Uniform Invoice (GUI) System in Taiwan. Whether business men, CPAs, and tax collectors have various opinions on this special system were examined empirically through field survey. Based on characteristics of GUI system, related theories and opinions of our interviewlls, we summarized thirty variables to describe attributes of GUI. Then, factor analysis is conducted to find seven factors of these attributes. ANOVA is used to check if business men, CPAs, and tax collectors have significan different perceptions on these factors. Empirical results support that interviewees among different companies do not have different perception on the general GUI characteristics. However, industrial and business attributes do affect the perception on individual factor. First, pharmacy industry recognized that GUI is "troublesome caused by illegal traders. Business men from middle size companies with capital of 50 millions or under have the same perception. But those from large companies with one billion capital considered GUI system were used as "the tax-evading tool". Besides, business men, CPAs and tax collectors have significantly different perception on five GUI factors, with "the loophole of cross-checking " factor as an exception. In general, tax collectors have highest, business have lower, and CPAs have the lowest recognition both on the general GUI characteristics and individual factors.