The Effect of Second-generation of NHI for Bookkeepers Firm-A Case Study of Bookkeepers Firm
| Autor: | Ya-Ling Tsai, 蔡雅玲 |
|---|---|
| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 The supplementary premium system of 2nd Generation NHI was legitimated formally implemented in the year of 2013 under great concerns and constant dispute. It is mainly based on the financial consideration and the fairness and reasonableness between each class. The study places focuses on that whether the levy of entire supplementary premium can achieve the desired goals and whether the levy process is easy to understand are the focus. This study takes bookkeeper firms as subjects because their customers are mainly medium and small enterprises and cost doesn’t cover the preparing of professionals to deal with matters relating to 2nd generation NHI deductions. Under the firms’ principles of maintaining long-term cooperation with customers and improving service quality, the levy of the 2nd Generation NHI potentially increases the business scope of bookkeeper firms, which is difficult to charge additional processing fees for firms. According to the study results, it’s suggested that relevant authorities adopt “family income” to levy supplementary premium system of 2nd Generation NHI to reduce the complicated deductions procedure, expecting that the findings can provide the improvement basis for affiliated units in the future. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|