https://scholars.lib.ntu.edu.tw/handle/123456789/99853
標題: | 兩稅合一會計處理準則與相關建議 | 其他標題: | Accounting for Tax Integr ation and Related Suggestions | 作者: | 林世銘 | 關鍵字: | tax integration;financial accounting, tax accounting;income tax;shareholder tax credit;imputation tax credit | 公開日期: | 1999 | 出版社: | 臺北市:國立臺灣大學會計學系暨研究所 | 摘要: | Near the end of 1997 our Income Tax Act was substantially amended to adopt the tax integration system, which was put into effect from the beginning of 1998. The new tax system allows the business income taxes paid by businesses to be deducted against the shareholders’ individual income tax liabilities. However, unlike most other countries that adopted tax integration systems, our new Tax Act imposes an additional 10% tax on earnings retained after the implementation of tax integration. It has been widely argued that the additional tax makes our tax system extremely complicated, and will have adverse impact on company's accounting and tax compliance cost. This paper uses various series of accounting illustrations to explain how the accounting and tax treatments should change to adapt to the new tax laws and regulations. This paper also proposes suggestions regarding how the tax laws could be refined to improve our tax integration systems. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/18369 | 其他識別: | 882416H002035 | Rights: | 國立臺灣大學會計學系暨研究所 |
顯示於: | 會計學系 |
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882416H002035.pdf | 184.12 kB | Adobe PDF | 檢視/開啟 |
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