The Research of Tax Agent System and Law of Accountant in R.O.C

• Main Authors: LO WEN CHEN, 羅文傑
• Other Authors: Ching-Hsi Yang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/53232745894213013954

碩士 === 國立臺北大學 === 會計學系 === 94 === The small and medium-sized enterprises are the main stream in our economic activities. The small-sized companies always have the agent to help them to do the accountant and tax affairs for save the accountant processing cost. Now we call the tax agent or the agent of keeping account to declaring goods. The law for tax agent system which relates to the system of the accountant of the declaring goods is discussed around 30 and 40 years, the legislative yuan finally passed the law of accountant on May 14,2004 after disputing between accountants and tax affairs and keeping accounts entrepreneur for many times. The law for accountant impacts much to the tax affairs and keeping accounts. It also give a big impact to the accounts and small and medium-sized enterprises. It influences much to the system of the agent of the declaring goods. The market for theaccountant business will be restructured. Therefore, we need to study by then. I have collected many documents to introduce the different systems of agent of declaring goods in foreign countries. I also have analyzed the different versions for the accountant law which were made by the legislative yuan. I made many interviews with the administrators of Ministry of Economic Affairs and Ministry of Finance andthe accountants of the accounting firm. They gave me much valuable information.Then I could finish the questionnaire. The questionnaires are answered by accountants and tax agent and small and medium-sized enterprises. The investigation result carried on the native statistics and independent t sample examination and variance analysis and card side examination and mumber of times assignment by SPSS statistic software. We could get the difference from the analysis and to know the reasons. The result shows there is different approval degree on the issue for keeping accounts to declare goods business and the system of agent of declaring goods and accountants by different identities. It will be not influenced much by the sex and education and age and number of staff and work period of service.There are 9 advices from the result to the administrations and tax affairs and keeping accounts. I hope this study can be useful to the relatives business and legislative yuan. Key words: Tax Agent System Law of Accountant