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室內設計業國稅局查核實務 維揚聯合會計師事務所 林靜宜會計師 20173291

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  • 2017329

    1

  • 2

  • 3

  • -

    4

  • -1.

    :

    106/02/10 5

    101103

    101103

    24,559,276 1,227,964

  • -2.

    6

    :20140911 04:10 http://www.chinatimes.com/newspapers/20140911000123-260205

    http://www.chinatimes.com/newspapers/2602

  • -3.

    7

  • -3.

    2893982

    : 2011228

    8

  • -3.

    9

    (1-2)

  • -4.

    10

  • 5.

    11

    73

    95

  • 5.

    12

  • 5.

    93

    264300

    202000

    20

    13

  • -6.

    (98.8.11)

    98831

    481

    14

  • -6.

    15

  • -6. : 103/01/16

    16

    99

    1. 2. 3. 4. 17,450,000

    22,500,000

    2,469,501

  • 17

  • 18

    ()

    ()

  • ()

    19

    71 10,100,485 792,378

    72 5,985,275 509,654

    60/

    80/

    715,026,194 726,287,742

    7124,640,251 7218,592,274

  • 309

    20

  • 21

  • 22

  • 23

    A

    ABC

    A

  • 1.

    2.

    3.

    4.

    5.

    6.

    7.

    8.

    24

  • 25

    /

  • 26

  • -

    27

    -*10% 3,000 -2,000*10%=2,800

    3,000

    : 3,000/3()/1%=100,000

    8 100,000*12()*8%=96,000

    - 96,000(14)

  • 1.200,000

    131

    84 ( / ) ( / ) (100/100)

    2544()14710510%10%

    6

    3 3

    28

    -

    http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=G0340080&FLNO=13http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=G0340080&FLNO=13http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=G0340080&FLNO=13

  • -

    29

    ()

    (2) 15

    401

    (5%) -

    =

    105: 100 (12)

    * 17%

    =17

    5

    =

    - =

    -

    ()

    105 106

  • -

    ()3,000

    8%

    1

    1.

    2.

    10%

    30

    :

  • -

    73

    31

  • -

    32

    95929394

  • -

    1.

    1.

    2.

    2.

    3. 3.

    4. 4.

    5.

    33

  • 34

  • -

    ()

    ()

    / 18 18

    / 216 216

    / 200,000*5% =10,000

    10,000

    / 3,000()

    / 3,000 *4() -10,000*10%

    =11,000

    180,000*12() *5%-10,000

    =98,000

    3,000/0.01*4() =1,200,000

    1,200,000*8% =96,000

    2,160,000*8% =172,800

    =26,400 =

    172,800-26,400

    =146,400

    (2,160,000-

    200,000-360,000-

    360,000)

    =1,240,000

    1,240,000*(100%-17%)=1,029,200

    35

  • -

    36

    1.

    2.

  • -

    37

  • -

    38

    A

    B

    3 2 P36

    300,000

    600,000

    A

    A

    :1051118

  • -

    39

    A

    B

    10556

    10556

  • 40

  • 41

    :

    1.

  • 1.-

    1063210404620870

    10412315

    305

    42

  • 1.-

    1063210404620870()

    5

    43

  • 1.-

    44

    10511?

  • 1.-

    45

  • 1.-

    ()

    1.

    2. 6

    46

  • 1.-

    47

    (2)

  • 1.-

    102115105215106815

    1.105215

    2.47

    16105.2.15~106.8.15

    31

    102.1.15~105.2.15

    48

  • 49

    1.-

  • 50

    1.-

    A

    1

    A

  • 1.-

    51

  • 1.-

    1130

    52

  • 1.-

    ()10311103122

    5

    53

  • 1.-

    1031119001051575060210105243

    3,0003

    54

  • 55

    2.

  • 5 % - 45 %

    *

    *

    1

    2

    *

    * 5 % - 4 5 %

    *145 % *2135 % *10220 % *1015 %

    43 %

    56

  • 57

    1,700

    A105 1, 700

    1066 2

    *

    *10

    *

    1 2

    20 1,700*20=340

    106 5% - 45%

    * 19.1

    45% 1,700*39.37%=669

    2. ()

  • 3.

    (6)

    58

    14-4

  • 3.()

    (5)

    59

  • 3.()

    ()?

    ()

    60

  • 4.()

    1063210504632520

    2016

    1

    )

    61

  • 4.()

    1063210504632520

    14411

    1441

    62

  • 5.

    10

    1.

    2.

    3.51

    (101112)

    63

  • 5.

    64

  • 6.-

    ()

    (10)

    65

  • 6.-

    66

  • Q & A

    67