Selection of Accounting System and Principle of taxing according to the real facts
Date Issued
2014
Date
2014
Author(s)
Chen, Mei-Wen
Abstract
Selection of accounting systems, ex: accounting basis or accounting policies, will affect the financial income and taxable income. Different accounting systems adopted under financial accounting or taxation accounting results from Book-Tax-Difference. Book-Tax-Difference is endured if the regulations or legal interpretations are conforming to the Principle of Taxation Under the Law, Ability-to-pay principle and principle of taxing according to the real facts.
In this thesis, I would like to elaborate the unreasonable Book-Tax-Difference of Income from professional practice, revenue recognition of construction contract and gain or loss from evaluating short-term securities investment. These topics are in connection with the following tax issues: taxable basis, Imputation Credit Account and Undistributed Surplus Earnings.
Based on the results of this thesis, sometimes the Tax Authority likes to issue tax interpretation ruling to raise the tax basis. For this question, we would like to expect that the tax regulations or legal interpreations have to in accordance with the Principle of Taxation Under the Law firstly. Exception legistating by act or regulations, it should also be comply with the Ability-to-pay principle and principle of taxing according to the real facts. Therefore, the taxation shall be more equitable between different taxpayer.
Subjects
會計制度
會計基礎
會計政策
財稅差異
未分配盈餘
股東可扣抵稅額
核實課徵原則
量能課稅原則
Type
thesis
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