A study of the Tax Bearing Responsibility after the Implementation of the Unified Income Taxes of the Small Business of the Republic of China.

• Main Authors: Wang - Ching Yeh, 葉望景
• Other Authors: Mei - Lan Wang
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/92450737761102354290

碩士 === 淡江大學 === 會計學系 === 87 === The income taxes in Taiwan were unified on January 1 in 1998. It is a system to eliminate the double tax - levying of income taxes.The unification of income taxes performed by the Ministry of fiance seemed to lesson tax-bear. However,it is doubred that the unification of income taxes is a system to lesson taxe-bear because of continuous discussion and argument. The purpose of my research is to achieve underlying items: (1) T0 understand the income taxes unification in Taiwan. (2) T0 understand the tax - bear of operating business of the Small Business after the unification of income taxes. (3) T0 understand the tax of economize available strategy of the Small Business after unifying income taxes. The research results showed that the tax - bear of operating business decrease in principle , but there is the exception. The industries should strengthen sound accounting systems and execute them strictly to avoid tax - bear heavier because of he unification of income taxes in Taiwan.