An Investigation of the Reasonableness of Corporate Tax for Small-Medium Enterprises - Western Style Restaurant
| Autor: | Chen, Mei-Li, 陳美麗 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 The operation and development of small-medium enterprises (SME) in Taiwan have always been playing a critical role. The features of the restaurant and beverage (RE) are “easy in, high growth, and easy out”, thus, how to run the business sustainably is a key issue for most owners. Besides the characteristics, running style, marketing strategy and service quality, the accounting system, the precise of the cost calculation, and setting of the internal control are the most urgent problems need to solve. Especially, the reasonable of the corporate tax declared every year has become a puzzle for a long time. Currently, the corporate tax for SME adopts either expanding document verifying or cost decided by tax bureau two ways. The background for this is derived from poor accounting system and the difficulty of judging the operating status of the SME, hence, make-up tax after declared is a question that most of accounting service companies like to clear. The purposes for this project are: 1). How to avoid unreasonable tax judgment, 2). Installing Accounting and internal control systems, and 3) Investigating the reasonableness of the gross profit, expense and net income rat announced by tax bureau. The research for the restaurant shows 41.78% gross profit which indicates only 2.22% difference comparing to the government regulation. The result implies the reasonableness of the rule. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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