EPISODE · Feb 22, 2024 · 15 MIN
安永與宋署長稅務時事話題輕鬆聊(上集)
from 安永EasY Talk · host 安永EasY Talk
為防杜跨國企業或個人藉於低稅負國家或地區設立受控外國企業（下稱CFC）保留盈餘不分配，規避我國稅負，我國於105年及106年公布增訂所得稅法第43條之3及所得基本稅額條例第12條之1規範營利事業及個人CFC制度。為使CFC制度運作順利，財政部參酌外界意見於112年12月21日及22日修正前開CFC辦法，完備了我國CFC制度相關執行細節，並放寬部分規定。 在本集「安永EasY Talk」，將由安永聯合會計師事務所稅務服務部執業會計師楊建華偕同本集的重量級來賓，財政部賦稅署宋秀玲署長，節目中為各位淺談CFC及CFC所得適用辦法辦法修正要點，為大家簡要複習CFC的觀念以及更詳細的了解CFC在修法後需要留意的變動及注意事項，精彩內容請各位聽眾不要錯過！ Powered by Firstory Hosting
Embed this episode
Ready to play
安永與宋署長稅務時事話題輕鬆聊(上集)
0:00
15:40
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of 安永EasY Talk?
This episode is 15 minutes long.
When was this 安永EasY Talk episode published?
This episode was published on February 22, 2024.
Can I download this 安永EasY Talk episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!