EPISODE · Aug 4, 2022 · 13 MIN
淺談未分配盈餘實質投資申報實務
from 安永EasY Talk · host 安永EasY Talk
未分配盈餘加徵營利事業所得稅主要目的為減少公司規避高所得股東稅負而刻意不分配保留盈餘之情形，但卻無形中阻礙了企業保留資金做未來的投資發展。為了提升經濟發展，政府因此修法獎勵企業以未分配盈餘興建或購置供自行生產或營業用之建築物、軟硬體設備或技術者給予稅負優惠。 但在申報過程中卻有很多的眉角要注意，例如哪些投資項目可以適用? 時間點如何認定? 甚至於長期興建的工程要怎麼申報? 申報錯誤將無法享受到政府的美意。 本集安永EasY Talk將由安永聯合會計師事務所審計服務部執業會計師徐榮煌與協理李振文，帶大家一同了解如何申報未分配盈餘投資抵減不ＮＧ! Powered by Firstory Hosting
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淺談未分配盈餘實質投資申報實務
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