頁籤選單縮合
題 名 | 長期工程損益認列之釋疑及其在兩稅合一下之影響=Discussing the Effect of the New Income Tax on the Corporation Income and Some Argument on the Income Recognizing using the Percentage of Completion |
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作 者 | 李合龍; | 書刊名 | 高雄科學技術學院學報 |
卷 期 | 27 1997.12[民86.12] |
頁 次 | 頁247-256 |
分類號 | 567.212 |
關鍵詞 | 兩稅合一; 股東可扣抵稅額; |
語 文 | 中文(Chinese) |
中文摘要 | 本文研究目的乃在探討現行稅捐稽徵機關在面對長期工程合約採完工比例法認 列工程損益時,所採行之查核方式是否恰當的問題。為了一探其究竟,本文從財務會計準 則公報和營利事業所得稅的相關規定加以分析比較,以找出稅務機關之查核方式所存在的 問題。對於這樣的一個明顯失當的事實,極易引起徵納雙方的衝突,值得政府有關機關的 高度重視,並速謀對策。 此外,本文也探討了政府即將施行的兩稅合一對現行稅制所可能造成的衝擊。研究結 果顯示,現行稅制所存在的問題,在兩稅合一下依就存在,甚至更複雜。亦即,欲解決所 有的問題,其癥結仍在稅捐單位查核方式的改進。 |
英文摘要 | The objectives of this study is to explore the incorrect recognizing profit method by the Bureau of Tax Administration. Under the percentage-of-completion method f accounting for long-tem contracts, corporations recognize the gross profit on the project in proportion to the work completed. For the construction corporations, using this method is comfomed with the Concept Statement No.5 of the FASB. But, the Bureau of Tax Administration computed the corporation's pretax income from the contracts. As clear as you see, recognizing profit by the fore-casting income of the contract is not correct. In this study, we also discuss the New Income Tax rule(combing the corporation income tax with personnel income tax).Under the new income tax rule, the problems (as discussing above) can not be resolved. the corporation |
本系統中英文摘要資訊取自各篇刊載內容。