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Dissertations / Theses on the topic 'Tax on profit of enterprises'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weak

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2

Блоха, В. А. "Удосконалення системи оподаткування прибутку підприємств в Україні". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/22139.

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Блоха, В. А. Удосконалення системи оподаткування прибутку підприємств в Україні : магістерська робота : 072 Фінанси, банківська справа та страхування / В. А. Блоха ; керівник роботи Виговська В. В. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 70 с.<br>Зміст роботи: У першому розділі розкрито сутність прибутку підприємств як об’єкта оподаткування, визначено методичні засади визначення структури та елементів податку на прибуток, дослідено фіскально-стимулюючу роль оподаткування прибутку підприємств у розвитку еко

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3

Wardhana, Andy Whisnu. "A policy proposal to address tax base erosion caused by transfer pricing in Indonesia." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/125858/1/Andy%20Whisnu_Wardhana_Thesis.pdf.

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Prior studies indicate that developing countries face the problem of aggressive transfer pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This study finds that the Indonesian transfer pricing regime fails to accurately allocate the income of MNEs among taxing states in accordance with actual economic reality. To overcome this problem, this study considers different interpretations of transfer pricing regimes in four countries: (a) Mexico's minimum profit, (b) Brazil's pre-fixed profit margin and (c) India's and China's location-specific advantage rules. This

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4

Пустинник, Л. Г. "Вплив прямих податків на фінансово-економічну систему країни". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71797.

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Визначено авторський підхід до понять «прямі податки» та «фінансово-економічна система»; встановлено ключові позитивні та негативні характеристики прямого оподаткування; проведено, проаналізовано вплив прямих податків на фінансово-економічний розвиток країни та запропоновано шляхи удосконалення прямого оподаткування в Україні. Одержані результати можуть бути використані в реформуванні, фіскальними органами, системи оподаткування доходів юридичних та фізичних осіб, в процесі аналізу та прийняття рішень щодо фіскальної політики, що дозволить підвищити ефективність справляння податків в Україні.

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5

Vaselaar, Kirsten J. "For-profit/non-profit partnerships and the federal historic rehabilitation tax credit : are they an option for your non-profit?" Virtual Press, 2006. http://liblink.bsu.edu/uhtbin/catkey/1338881.

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The purpose of this creative project is to offer small non-profit organizations an overview of the legislative requirements of the Historic Rehabilitation Tax Credit Program and an understanding of the complexities involved in creating a syndicate to leverage the tax credits into project equity. Topics covered in this project include: basics of the tax credit, finding and assessing a potential project, creating a project syndicate, mitigating risk with a for-profit subsidiary, and leveraging other related sources of project funding. The intended audience for this guide is the management and bo

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6

Lin, Rixing, Masud Gaziyev, and Alaa Eddin Shubat. "Facilitating Organizational Learning in For-Profit Social Enterprises for Sustainability." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21093.

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For-profit social enterprises are facing the dual challenges of fulfilling social purpose on the one hand and surviving business competition on the other. Being a sustainable for-profit social enterprise, the company must balance between economic, social and environmental aspects throughout their business operations. In order to achieve the desired end of sustainability, organization need to keep learning about the social needs and the business environment in order to develop sustainable business processes, and better fulfill their purpose as organizations formed to create social value. The st

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7

Scherrer, Miles. "Funding of Social Enterprises : A case study of high investor engagement funding practices on for-profit social enterprises." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297872.

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This bachelor thesis evaluates how high-engagement investors contribute to the development and growth of for-profit social enterprises by providing both funding and non-financial advisory services focused on organisational capacity-building. Case studies on three social enterprises describe the structure of funding deals, what considerations affected these due to the high social character of the ventures, and inquire into the relationship between social enterprise and their investors to evaluate how the investors provide value for their investees beyond capital. The investor types involved inc

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8

Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution

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9

Maffini, Giorgia. "The corporate income tax in the open economy : incidence and profit shifting." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3164/.

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This thesis investigates empirically the effects of the corporate income tax in an open economy. The analysis is carried out using linear panel-data regression methods. The first chapter studies the incidence of the corporate income tax. It introduces a model with location-specific rents which distinguishes between a direct effect and an indirect effect of the corporate income tax on labour. The former occurs when an increase in the corporate tax reduces the rent over which the employees and the company bargain. This reduces the bargained wage. The latter effect is the result highlighted in pr

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10

Cheng, Ping-Chiu, and 陳炳秋. "A Study on Tax Planning of Profit-seeking Enterprise Income Tax for Small and Medium Enterprises -An empirical Analysis of Enterprises in Southern Taiwan." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/19722066686596438986.

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11

Chang, Hui-wen, and 張慧文. "Foreign investment enterprises in China against the business profit tax of the Taiwan income tax law." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/41843491105290034805.

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碩士<br>國立臺北大學<br>會計學系<br>90<br>The commercial exchange between Taiwan and China has been increasing in recent years, to make Taiwanese investors understand the similarity and differences of the income tax laws on the both sides of the Strait, this thesis compares the income tax that is applicable to foreign investment enterprises in China against the business profit tax of the Taiwan income tax law. An analysis and a summary will be given regarding tax structure; incomes, costs and expenses that have important significance on taxed income; non-operational income, assets assessment and tax reduc

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12

Wen-HuaChiang and 蔣文化. "The Tax Effect of Profit-Seeking Enterprise Income Tax Rate Reducing." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/39512595660346694065.

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碩士<br>國立成功大學<br>財務金融研究所在職專班<br>101<br>To achieve the purpose of stimulating economic growth, Taiwanese government adopted various tax deduction and tax credit measure policies during different economic developing stages for a long period of time. However, these long-term tax exemptions have severely damaged tax revenues severely and deteriorated the fiscal balance. These tax policies has not only caused injustice among the tax payers but also exacerbated the income distribution among the people. To correct the worsened situation, Taiwanese government has adopted the Profit-Seeking Enterprise

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13

Lin, Chia-Hsien, and 林佳憲. "The Tax Effect of Profit-seeking Enterprise Income Tax Rate Increasing." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/s34t6a.

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碩士<br>國立彰化師範大學<br>會計學系<br>107<br>On January 18, 2018, Legislators passed the third reading of draft amendments to the Income Tax Act. This law will be implemented in the year of 2018 and applied for income tax filing in May, 2019. The purpose of this tax reform is to optimize the taxation system, rationally adjust the income tax structure, reduce the tax burden of wage earners and low- and middle-income earners, and establish a tax environment for "investing in Taiwan " and " attract more talents." The Profit-seeking Enterprise Income Tax rate has been raised from 17% to 20%, which has a great

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14

謝宛真. "To explore the enterprises fake exports retreat recklessly the business tax, associated with their declarations of profit-seeking enterprise income tax and tariff." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/gf4sqf.

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碩士<br>東吳大學<br>會計學系<br>105<br>Customs in order to respond to the needs of international express customs clearance operations, the import and export of goods sampling, sampling system, but the customs of the export of goods, the proportion of selecting for further cargo examination is low, The auditor of National Taxation Bureau lacked knowledge of the customs export business, the Customs Act and export procedures, and so on, so that illegal business people use this, fake exports retreat recklessly the business tax and escaped tariffs, and then escape the profit-seeking enterprise income tax, se

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15

Tu, Yung-hsueh, and 杜永學. "Determinants of Profit-Seeking Enterprise Income Tax Delinquency." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/59197883946566878955.

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碩士<br>國立高雄第一科技大學<br>財務管理研究所<br>100<br>For A long time, the problem of Tax Delinquency has been serious affect of the fiscal tax revenues, if the government do not try to solve the problem of tax delinquency, not only a direct impact on the financial of the country, but also a violation of the principle of tax fairness and a test of the government of public powers executive ability. In recent years, the Government actively to implement tax reform, and the purpose is to improve the environment of tax. the Republic of China moved to Taiwan, the previous three tax reform down to do the appropriate

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16

LIAO, HSUEH-CHIAO, and 廖雪喬. "The Determinants of Effective Tax Rate of Profit-Seeking Enterprises via Dynamic Panel Model." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/37992737559564575636.

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碩士<br>逢甲大學<br>財稅所<br>96<br>This thesis uses the dynamic panel model to discuss the determinants of effective tax rate (ETR) of profit-seeking enterprises, including electronic industry, non-electronic industry, and all industry in Taiwan. Furthermore, this research also divides ETR into two groups, below is the explanation and empirical results of the two groups: Group 1: The effective tax rate range is 0% to 25% and the research period is from 2001 to 2006. The empirical results find that firm size and capital intensity have negative effect on ETR; inventory intensity, R&D expense intensity a

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17

Kao, Chien-pin, and 高健斌. "A Study on the Tax Measures in Taiwan’s Business Mergers and Acquisitions - focusing in Profit-seeking Enterprises Income Tax." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/36173578098502094832.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>100<br>Merger and acquisition is one of the effective methods to enhance the competence of enterprise. Since 2000, Taiwanese Government enacted and modified related laws to diminish the obstacle happened during M&A, however, a M&A may have extra tax loading, such as the recognition and the amortization of goodwill, or the inheritance of accumulated deficit, so that the tax problem is the most crucial issue when enterprises make M&A. This research used Literature Discussion to aim on the related issues of M&A, and to describe the motives, types, and accounting meth

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18

Yun, Hsaio Shu, and 蕭淑雲. "The Impact of Employee Bonus as Expenses on Effective Tax Rates of Profit-Seeking Enterprises." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/61937839326584852505.

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碩士<br>輔仁大學<br>會計學系碩士班<br>99<br>Abstract Title of Thesis：The Impact of Employee Bonus as Expenses on Effective Tax Rates of Profit-Seeking Enterprises Student：Shu-Yun Hsaio Advisor：Dr. Mei-Juh Huang Total Pages：43 Month/Year：03/2011 Key Words：Employee Bonus as Expenses Abstract： In order to have Taiwan’s accounting regulations connected with International accounting regulations, and to help the enterprises to report their operational performance faithfully, Taiwan has adopted Employee Bonus as Expenses since Jan. 1st, 2008. The purpose of this study is to investigate whether this new regulatio

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Huang, Jin-Xiong, and 黃錦雄. "Tax Evasion in Taiwan: An Empirical Analysis of Profit-seeking Enterprise Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/6rcksg.

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碩士<br>國立臺灣大學<br>商學研究所<br>105<br>This paper employs the ordinary least squares (OLS) method to perform multiple regression analysis of tax evasion in Taiwan, and explores the influences of detection rate, penalty level, income level, tax burden, and moral cost (tax morale) & social cost (social norms) over tax evasion. Five conclusions can be drawn from this research. The first and most important one, this research simultaneously demonstrates that the deterrent effects of detection rate and of penalty level are lagged and significant. Second, a higher income level motivates taxpayers to commit

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Hsien, Li-chen, and 謝麗珍. "Problems and Suggestions of Tax Arrears of Profit-seeking Enterprise Income Tax in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64790888259532602004.

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碩士<br>逢甲大學<br>財稅學系<br>101<br>In the overall structure of taxes, tax arrears of profit-seeking enterprise income tax are the largest proportion. This article discusses the practical and theoretical approaches about business income tax arrears problems and recommendations for regional IRS. Tax arrears’ of improvement strategies are as follows: First, build a healthy management of profit-seeking enterprise tax status. Second, set up a system of taxes membership registration censorship. Thirdly, the check of company&;#39;s liquidation procedure should be changed to substantive examination; modifie

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Chang, Shu-Chuan, and 張淑娟. "The influence of Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm''s Length Transfer Pricing on tax-planning for multinational enterprises in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/69060482975189021286.

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碩士<br>淡江大學<br>會計學系碩士在職專班<br>94<br>As the economic development has stepped in the era of internationalization, multinational enterprises are running their business activities with no boundaries. How to exercise the international tax strategy to achieve best distribution of the interior resources within the enterprises and to maximize the global profit becomes a critical subject in the field of international taxation. The establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise are two main strategies of tax-planning for multinational enterpr

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Isaac, Nereen. "The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises." Diss., 2020. http://hdl.handle.net/10500/27216.

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This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017. The study established that the implementation

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Wu, Ching-Huei, and 吳慶輝. "Application of Data Mining in Profit-seeking Enterprise Income Tax." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/39469637493807590353.

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碩士<br>國立中正大學<br>會計所<br>94<br>The Financial Data Center of the Ministry of Finance selected audit cases of the profit-seeking enterprise income tax by computers and hand for further investigation by the National Tax Administrations. Due to the scarcity of human resources to fully audit all the cases, different National Tax Administrations units would audit the assigned cases in different ways. It might result in unfairness and become difficult to encourage the profit-seeking enterprises to honestly file their tax reports. Therefore, we proposed an objective and systematic model to assist tax

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Chiang, Yu-Mei, and 江玉美. "The Study of Tax Avoidance in Income Tax System ― Focus on Controversy of Profit-seeking Enterprise Income Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b2tzkb.

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碩士<br>國立東華大學<br>財經法律研究所<br>106<br>Income tax is the primary source of tax revenues in Taiwan. However, both efficiency and fairness are the major issues in nation’s income tax system which resulting in the increasing deterioration of tax base erosion. The rich “legally” use the loopholes of tax rules for tax avoidance planning. For example, the cases of Mega Bank’s money laundering, SinoPac Financial Holdings Company scandals, and Cher Wang using charity to make tax avoidance. The Integrated Income Tax System has resulted in the fake foreign capital all over the market since 2012. Consequently

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Hsing-Ju, Chang, and 張杏如. "The Study of the Impact of Alternative Minimum Tax on Profit-Seeking Enterprise Income Tax." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/80147947177596302265.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>Starting from Jan. 1st, 2006, we have “The Income Basic Tax Act” which is the Alternative Minimum Tax (AMT) put into practice. The purpose of this policy is to have capable taxpayers to have basic contributions to our national finance in order to maintain the fairness tax and ensure the national tax revenue. However, if implementing AMT could achieve the expectation results of fairness tax burden will be the main focus of this study. This study will discuss some issues which are whether implementing AMT helps to reach the equity of income tax appropriately, the p

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Ou, Meng-Ping, and 歐孟萍. "Profit-seeking Enterprise Income Tax and Business Tax Delinquency-Empirical Study from the Taichung City, Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/63136262029485511327.

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Huang, Li-ling, and 黃麗玲. "The Research of Mechanism ON Tax Administrative Remedies--Profit-Seeking Enterprise Income Tax as An Example." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/91973708070256760684.

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碩士<br>元智大學<br>管理研究所<br>95<br>The enhancement of government administrative efficiency to satisfy public demand has been a paramount concern to public administration. Tax administration is a very special part of government work because of its close connection to the general public. That is why the constitution has been particularly designed to make tax legal positivism, one of the most important administrative principles in modern democratic Taiwan. Tax administrative remedy is a balancing measure between the fundamental rights and obligations of taxpayers. However, in recent years, disputes ove

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LO, TSAI-YUEH, and 羅彩月. "A Study on the Determinants of Individual Income Tax, Profit-seeking Enterprise Income Tax, Land Tax and Land Value Increment Tax in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ctqq5k.

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碩士<br>朝陽科技大學<br>財務金融系<br>105<br>This paper collates data of annual recurring income per household, the percentage of the population in low-income households, the percentage of the population with college/university education or better, the percentage of the population residing in urban planning divisions, unemployment rates, the percentage of employees and employers in the workforce across 20 cities and counties in Taiwan in 2006-2015 as independent variables. The data of individual income taxes, profit-seeking enterprise income taxes, land taxes and land value increment taxes are referred to

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郭念親. "The Effect of Enterprise's Characteristics on Profit-seeking Enterprise Income Tax Evasion-A Study of Taiwanese SMEs." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/vuhkuv.

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碩士<br>東吳大學<br>會計學系<br>104<br>Small and medium enterprises (SMEs) play an important role in economic environment and the social stability in Taiwan. However, SMEs, with those characteristics of confronting with the overlapping problems of ownership and management, having an unsound accounting system and lacking of honest tax atmosphere will lead to lower honest declare index. This study uses the data of Fiscal Information Agency from 2006 to 2013 in Taiwan SMEs for example to research the effect of the enterprise's characteristics on profit-seeking enterprise income tax evasion. The empirical r

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Liao, Pi-Yueh, and 廖碧月. "A Research of the Profit Seeking Enterprie Income Tax Appeals Types." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2cxn94.

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碩士<br>國立雲林科技大學<br>企業管理系<br>103<br>Artical 19 of the Constitution of the Republic of china 'The people shall have the duty of paying taxes in accordance with law.' This is not only to show the importance of tax ,but also to express the fundamental obligation of the people. The state make the people to pay taxes through the tax system. But the country audit and determine the punishment in the tax collection process, that directly affect the property rights of the people . Article 16 of the Constitution set out 'The people shall have the right of presenting petition ,loading complaints ,or instit

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HUNG, SU-CHUEH, and 洪素鵲. "The Study on Fairness of Levying a Tax on Land and House sold by Profit-seeking Enterprises in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/62374886473213813067.

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碩士<br>開南大學<br>商學院碩士在職專班<br>103<br>Land value increment tax is levied on income from the sale of land in Taiwan taxation system. Avoiding double taxation, income tax is exempted when income earned by an individual or a profit-seeking enterprise is from the sale of land. At the same time, VAT of land sold by a profit-seeking enterprise is exempted. In other words, income tax and VAT are exempted when a profit-seeking enterprise sells land. However, when land and house are sold simultaneously, in accordance with the Tax Act, the sale of land is exempted from income tax and VAT, meanwhile the sale

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TSAI, TSENG-LIN, and 蔡宗霖. "A Study on Tax Withheld Duty of Samll-scale Profit-seeking Enterprice." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/67mf94.

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碩士<br>國立高雄大學<br>政治法律學系碩士班<br>106<br>The profit-making business is divided into small-scale profit-making business and large-store profit-making business. In terms of business tax, the former tax rate is 1%, and the latter is 5%. In terms of income tax, the former tax income from profit-seeking accessed by M.O.F. is corporated into the individual income tax, the latter is taxed at 17% (taxed at 20% from 2018) , then the distribution surplus is incorporated into the individual income tax .The former sales are not required to provide the input and output documentary evidence, and the latter must

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Shen, Cheng-An, and 沈政安. "The Spillover Effect of Tax of Statute for Industrial Innovation and Profit-Seeking Enterprise Income Tax Rate Reducing." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/z4452v.

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博士<br>逢甲大學<br>商學博士學位學程<br>103<br>This study tests the spillover effect of tax of the Statute for Industrial Innovation and reducing profit-seeking enterprise income tax rate. The main test and additional test empirical results both show that the interaction term of Statute for Industrial Innovation and net variation of effective tax rate is uncorrelated with attracting foreign investment, dividends, compensation levels, and equipment, that implies there is not any spillover effect of tax in attracting foreign investment, dividends, compensation levels, and equipment. The interaction term of t

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Hou, Chin Kang, and 胡錦康. "The Burdern Of Profit-Seeking Enterprise Income Tax In The Republic Of China." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/06180049873042703753.

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碩士<br>義守大學<br>管理科學研究所<br>89<br>Enterprises income tax is one of the most important taxes in this country, and its proper collection has a great impact on government revenues. On the other hand, it is a substantial burden to enterprises and shareholders; hence the extent of this tax burden is a crucial factor for investment. Compared with other countries in the world, we are low tax for the highest tax rate at 25%. For all its low tax rate, low tax burden, and numerous accompanying tax credit measures, there are still complaints that many medium and small enterprises pays heavier taxes than lar

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HSU, SHIH-CHIEH, and 許仕傑. "A Study of the Loss Carry-Forward on Profit-seeking Enterprise Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/923h4u.

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Liou, Jheng-Han, and 劉政翰. "The Effect of Reducing Profit-Seeking Enterprise Income Tax Rate to Firm Value." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/14834988956364715936.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>104<br>To achieve the purpose of stimulating economic growth, Taiwanese government adopted various tax deduction and tax credit measure policies during different economic developing stages for a long period of time. However, these long-term tax exemptions have severely damaged tax revenues and deteriorated the fiscal balance. To correct the worsened situation, Taiwanese government has adopted the Profit-Seeking Enterprise Income tax rate reducing policy and pushed the termination of Act for Upgrading Industries. A more reasonable and more just tax system could be

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WU, MEI NA, and 吳美娜. "A Study on Income Recognition Time-point of Profit-seeking Enterprise Income Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/12239286460978030414.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>102<br>One incident, under the accrual basis principle and in consistence with the definition of the financial statement conceptual framework and the standard of recognition, can be recognized as assets, liabilities, equity, income and expense. In the conceptual framework of the accrual basis principle, revenue recognition standard is that when future economic benefits are in high probability to be obtained and the relative cost can be measured reliably or when expenses actually happen, revenue should be recognized along with relative assets and liabilities

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KAO, WAN-LING, and 高琬玲. "The Research of Tax Evasion with Profit‐seeking Enterprise by Expanded Paper Review." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ev8pdu.

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碩士<br>國立屏東大學<br>國際貿易學系碩士班<br>106<br>The Ministry of Finance, R.O.C (Taiwan) has implementation of Expanded Paper Review System to simplify the tax process. Since the system was launched, however, as the net profit margin set in the directions for the Extended Paper Review of the implementation of Profit-seeking Enterprise Income Tax Return is lower than the income standard, this provides an opportunity for profit-seeking enterprises with bad bookkeeping to avoid the in-depth audit by the tax authority and thereby lower the payable tax through the system. By categorizing the methods of tax evas

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Chen, Wen-tzong, and 陳文宗. "A Study on Mergers & Acquisitions and Levy of Profit-seeking Enterprise Income Tax." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/80659042689722617189.

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碩士<br>東吳大學<br>法律學系<br>93<br>The trade and service business throughout the world have virtually entered the trend of globalization, in particular today at the turn of the 21st century. Further as high technology is innovating and developing with each passing day, there is not any single business concern which could possibly operate independently out of the world economy. How shall entrepreneurs orient themselves to the tough renovation and competition? The answer to this question becomes extraordinarily imperative. 　　Over such imperative issues, in fact, the Company Law and Industrial Upgrad

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Hung, Shu-Chen, and 洪淑貞. "The Effect of IFRSs Adoption on Profit-Seeking Enterprise Income Tax on Undistributed Earnings." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/35853599600271390596.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>IFRSs will be phase-in adopted in Taiwan commencing from the year of 2013. It has three radical characteristics, including Principle-based, Fair Value and Balance Sheet Method. There are significant differences between IFRSs and ROC GAAP. Therefore, this thesis mainly discusses the consequent influences after IFRSs adoption on Undistributed Earnings matters in the field of profit-seeking enterprise income tax. First, this thesis recognizes the differences of fundamental ideas between IFRSs and ROC GAAP. And then this thesis implements research analysis among co

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Pei-PeiHsieh and 謝佩佩. "The application of audit selection for Profit-seeking enterprise income tax using Bayesian classifiers." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/48001392943623122196.

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碩士<br>國立成功大學<br>工業與資訊管理學系專班<br>101<br>With the advancement of information technology, the tax-collecting administration currently detects taxation by computer selection mode to distinguish highly probable duty repayment cases.It facilitates to allocate the cases of human resources in tax audit with higher likelihood of tax evasion. The study aims to analyze the credibility of the filing of profit-seeking enterprises by the amount of duty repayment which these enterprises should repay to explore several affecting factors in the taxation selection mode. Furthermore, the study uses profit-seeking

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Wu, Sung-Yuan, and 吳松源. "The Impact of the Cross-Trait Taxation Agreement on Profit-Seeking Enterprise Income Tax." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/16532110806466625870.

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碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>104<br>Because the political cross-strait relation becomes more peaceful and stable in recent years, there are increasing exchanges between the two sides. The cross-strait economic and trade agreements become more valuable. Especially, cross-strait taxation agreement is one of the most important signed agreements. The purpose of the Agreement is to eliminate double taxation and to alleviate the tax burden problems caused by the difference in tax laws. Since each country has its own regulations for taxes, double taxation on income could not be fully avoided even w

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Shih, Chao-Hua, and 施肇華. "The research of investigation and assessment of profit-seeking enterprise income tax in Taiwan." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/12222053221997320223.

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碩士<br>中原大學<br>會計研究所<br>90<br>In the early stages of investigation and assessment of profit-seeking enterprise income tax, the collection authorities shall proceed to investigate every tax return to determine its income and tax payable on the basis of the return. But along with economic development, the amount of tax returns to be investigated and assessed were increased rapidly years by rears, the Ministry of Finance has gave up auditing case by case and has taken special tax strategies for assessing instead. Such as cases certified by accountants, expended paper review and assessment through

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Mei-YingLee and 李梅英. "A Study of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/34702611034061598251.

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碩士<br>國立成功大學<br>科技法律研究所<br>98<br>Multi-national entities reduced their taxable profits by setting transfer prices on cross-border transaction within affiliates for the purpose of maximizing their corporate profits. This has led to the rise of transfer pricing regulations and enforcement, making transfer pricing a major tax compliance issue for tax authorities around the world. Thus, the Ministry of Finance had promulgated - “the Regulations Governing of Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing” on December 28, 2004 to cope with the global trend an

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HUANG, WEI-CHIH, and 黃維志. "A Study of Expanded Paper Review System on Profit-seeking Enterprise Income Tax- The Case of Tax Agent in Hualien County." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/tu466y.

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碩士<br>大漢技術學院<br>流通與行銷管理研究所<br>106<br>For profit-seeking enterprise income tax, the expansion of the paper review application system will simplify the collection operations, make services more convenient to taxpayers, and cover for the shortage of manpower in tax offices. The main purpose of this study is to explore how to apply the expanded paper review application system to tax agents with different demographic backgrounds in Hualien and to examine the differences and correlations among them. We used questionnaires designed specifically for this purpose, carrying out pretest analysis through

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Yang, Wen-Lung, and 楊文榮. "Profit-seeking enterprise income tax cuts effect on Taiwan listed IC design company’s capital structure." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/62549764770155826153.

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碩士<br>淡江大學<br>全球華商經營管理數位學習碩士在職專班<br>100<br>For company , Profit-seeking enterprise income tax cuts effect for financial structure is directly and Important, we often use debt ratio to represent the Company''s financial leverage , the study of observing changes in the ratio of corporate debt, By discussing the government''s practice policy that business tax cuts effect on the corporate debt ratio Analyzing the reduce part of the business income tax rate, we can explore whether there may be other supporting measures, And modify and improved. This research method ch

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Lee, Tsung Yi, and 李宗儀. "An Empirical Study For The CPA Attestation Function In The Profit-seeking Enterprise Income Tax." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/61990287150730433257.

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Kao, Wen-Hsin, and 高文心. "the Status of Non-Resident Companies as Taxpayers-Focusing on Profit-Seeking Enterprise Income Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/91674652326836834807.

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Sung, I.-Ching, and 宋宜靜. "The possible obstacles and challenges of imposing cross-border ecommerce profit-seeking enterprise income tax." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/9v5b4y.

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碩士<br>國立政治大學<br>會計學系<br>107<br>The transaction of people using Cross-border E-commerce is getting higher each year under digital economy. The huge transaction amount forces each country to pay attention to the tax base erosion problem caused by Cross-border E-commerce. OECD released BEPS Action Plan in 2014, and Action NO.1 is the very addressing tax challenges of the digital economy. Following OECD’s step, several primary country amend their tax rules for Cross-border E-commerce. At present, there is a international consensus on how to impose Cross- border E-commerce business tax, but the ent

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Lin, Chun-Ru, and 林純如. "The Research of Mechanism to revocation of the original punishment On Tax Administrative Remedies—Profit Seeking Enterprise Income Tax as An Example." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2kkaa5.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>103<br>People are legally obligated to pay taxes because of its close connection to the general public. People also have the right to apply for relief when acknowledge any law violation or improper behaviors stemmed from tax collection sanctions conducted by tax collection agency which lead to damages to their own rights or benefits. The Research of Mechanism To Revocation of the original punishment On Tax Administrative Remedies—Profit Seeking Enterprise Income Tax as An Example Through the collection of the judgements of the Supreme Administrative Court

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