加值型營業稅 進項稅額 公平與效率 實質課稅原則 協力義務 失權效果 推計課稅 簡化課稅 借牌營業 未辦理營業登記而營業 漏稅罰 所漏稅額 有疑則為有利被告認定之原則 Value-added business tax Input tax Equity and efficiency Principle of substantial taxation Cooperated obligation Preclusion effect Tax estimation Simplicity of taxation Borrowing license practices Practice without business registration Punishment of tax evasion Amount of tax evasion In dubio pro reo