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題 名 | 兩稅合一問題之探討=A Research on Income Tax Integration |
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作 者 | 謝釗益; | 書刊名 | 美和專校學報 |
卷 期 | 16 1998.06[民87.06] |
頁 次 | 頁29-40 |
分類號 | 567.21 |
關鍵詞 | 兩稅合一; 設算扣抵法; 扣抵稅額; 未分配盈餘; Tax integration; Imputation system; Tax credit; Undistributed profit; |
語 文 | 中文(Chinese) |
中文摘要 | 兩稅合一制度即將實施,立法部門也已完成所得稅法相關規定之修訂工作。 新法 對於股東可扣抵稅額帳戶和未分配盈餘帳戶之設置、記載、申報等項目,均有詳細規定。惟 其規定處處限制可扣抵稅額之搭配供股東扣抵綜合所得稅,因此對於股東可扣抵稅額帳戶之 計入與減除等項目及扣抵比率之計算與上限之規定,似宜斟酌放寬;而股東可扣抵稅額帳戶 之設置,亦以設於會計帳簿內,依一般公認會計原則記載與表達,似較妥適。另兩稅合一下 營利事業所得稅之本質已根本改變,似不宜再認定為費用,從而財務會計準則第 22 號公報 之修廢,自有審慎研究之必要,並研擬兩稅合一所得稅會計處理原則,供企業一致遵循。對 於營利事業之投資收益或分離課稅之所得,新法規定免稅,但其所搭配之扣抵稅額或扣繳稅 額應計入股東可扣抵稅額帳戶,亦值商榷。至於未分配盈餘之認定與計算,應回歸財務會計 ;縱或仍以稅務會計為準,亦應減少財務會計與稅務會計之差異性,使營利事業繳納其應納 之稅額,股東能迅速而完全的獲配股東可扣抵稅額扣抵其綜合所得稅,以充分體現兩稅合一 制度之精神。 |
英文摘要 | In order to enforce the tax integration system, the legislative authority has amended some articles in the tax law. The amended tax law includes detailed rules about the open, record, and declaration of a shareholder's tax credit account, and undistributed profit account. However, if the government wants to enforce the tax integration system effectively and efficiently, in some aspects, the amended tax law needs to be improved and it leaves something to be desired, like the open of a share-holder's tax credit accocunt, the recognition and calculation of undistributed profit, and the nature of business income tax, and so on. In a word, the recognition and calculation of undistributed profit should not belong to the tax accounting field; on the other hand, that should belong to the field of financial accounting; if not, at least the amended tax law should reduce the difference between financial accounting and tax accounting. Then, the tax integration system will be accomplished successfully. |
本系統中英文摘要資訊取自各篇刊載內容。