A Study of Directors, Supervisors and Staff Reward of the Costs Related to the Accounting Treatment and Taxation

• Main Authors: Fu-Chuan Hong, 洪福泉
• Other Authors: Yi-Xiong ZHUANG
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/fha382

碩士 === 長榮大學 === 高階管理碩士在職專班(EMBA) === 97 === Knowledge-based economy is a synonym for competitiveness , for the sake of sustainable enterprises, the competitiveness of good employees as important assets of enterprises, it is to recruit and retain quality staff, for the impact of the competitiveness of enterprises benefit importance, and to this end, in addition to salary, bonuses, stock options, bonus shares and other rewards are different ways of incentives. And such payment, in the past, the Department assigned to the project as the company earnings, but since 2008 with the international accounting standards into line, will be regarded as a business operating expenses Rewards, a change in accounting principle, related also to make tax levied and the application of relevant laws, are all different. The main purpose of this study on the current enterprise Rewards common way to aggregate content, as well as controversy or disagreement between the Executive, be a questionnaire survey as a basis for recommendation. In this study, tax practitioners and accounting firms , be a questionnaire survey. The questionnaires will be derived from the data, using statistical analysis to verify the assumptions mentioned in this study. After studying the analysis, makes the following recommendations: 1.Statute for Upgrading Industries after sunset at the end of the year 98, the stock market dividend taxation should be the resumption of market price, not face value or market price and then discount. 2.Campany Law No. 232, the object of surplus allocation should be limited to shareholders. 3.Income Tax Law Article 32 on "regardless of profit or loss" are to be paid should be amended due to conflict with expensing employee rewards. 4.Allocated to subordinate employees and shareholders of the stock dividend Trust Yield to give a staff member, by the declaration of the business tax, comparable to the financial accounting standards, may list as company espenses . 5.For tax, accounting work in the field of workers, should continue to strengthen education and training related to the rewards practices, so benefit of the implementation of the system.