| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 91 === Tax filing for business activities is a complex, heavy, and often tedious workload, which must be attended to on a quarter basis. However, XBRL offers efficient means of handing this task. Used by tax authorities in foreign countries, XBRL allows the information for business income taxes to be extracted from corporate financial statements for company income tax filing.
XBRL provides and XML-based financial information environment over the internet easing the preparation, publication and delivery of corporate business reports. In turn, investors, analysts and regulators are able to efficiently extract, process and analyze the financial data contained in the reports. The application of XBRL for tax filings brings multitudinous benefits to companies, software developers and tax authorities. For companies, it reduces the cost of changing forms; for software developers, it facilitates the development of software and integration of systems; for authorities, it promotes the quality of tax services and simplifies the auditing process.
This study attempts to establish part of the XBRL taxonomy standard for business income tax in Republic of China. It is based on the business income return forms prescribed by the Ministry of Finance in R.O.C. and follows the steps in building XBRL taxonomy. Finally, the study builds an example of an income and tax amount statement. In addition, this study designs an application program aimed at helping tax preparers access corporate financial data online, generate tax reports in XBRL format, and then upload theses reports to virtual National Tax Administration homepage.
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