台湾传统产业税赋问题研究.pdfVIP

台湾传统产业税赋问题研究 摘要 早期台湾经济之发达，由家庭式的客厅即工厂的传统手工代工，渐渐的演进 成家族式公司—老板、员工齐心齐力从早到晚辛勤工作，改善贫穷生活而成就富 足之生活，繁荣之社会。然而，随着经济和商业的发展，企业的型态越驱复杂， 少部分家族式企业跟不上时代而被淘汰，其上能留存的家族式企业也需转型为符 合现代市场环境的型态。 台湾传统企业面对税务问题，若对于错综复杂之各项税法及稽征程序不进一 步了解，或寻求专业人士之协助处理，在相关法律及解释函令修正日益频繁之现 在社会里，往往因处理不当造成股东个人或企业的重大损失。因此，平时若予以 妥善规划、重视专业人才之培训，找寻外部专业人士咨询（如：会计师、税务咨 询师等），包括考虑设立型态，经营者正确心态及做法，会计才税人员素质之养 成，健全公司内部控制，积极而有效的执行公司决议事项并适时监督成效，使其 财务报表公平、公正、公开，才能使企业、个人或家庭免于暴露于因适用错误税 捐之法令而产生之若干财务风险。 本文主要是想透过企业税务案例的研究，探讨租税结构、项目，以及税法改 革的演变原因，适用的时机及方法，以及税法法条改变的时代、原因，来探讨台 湾传统企业税赋问题的研究。 关键词：台湾传统企业、加值型营业税，营业所得税、税赋问题 I 台湾传统产业税赋问题研究 Abstract Early Taiwans economy developed by the familys living room, that the factorys traditional hand-foundry, and getting become to a family-owned company - the boss, employees that work hard from morning to night to improve the poverty of life and achievements of the abundance of life, prosperity of society. However, with the development of economic and commercial, corporate types drive the more complex and less a part of the family-owned business behind the times to be eliminated, on to retain the family business also need to transition to a modern market environment type . Taiwan traditional businesses in dealing with tax issues, learn more about the intricacies of the tax laws and the tax program, or seek the assistance of the professionals handle the the firms accordingly amendments increasingly relevant laws and explanations frequently of society, often due to improper handling resulting in shareholders significant loss of personal or corporate. Therefore, usually be proper planning, attention to the training of professionals to find the exter