2017年12月13日 星期三

【工業4.0】Tackling Technological Changes

Tackling Technological Changes


State Board Report

November

We are in the fourth industrial revolution, NASBA Regulatory Response Committee Chair W. Michael Fritz said as he introduced an Annual Meeting panel looking at how technology is currently changing the profession. A. Michael Smith, national leader of PricewaterhouseCooper’s US Internal Technology Audit Services Practice, commented, “The use of blockchain is only limited by our imagination.” He briefly explained that blockchain is a form of applied cryptography, where anything collected is integrated into the process. If any single part of the process is violated, it becomes immediately visible. A simple application of blockchain is distributed ledger technology (分散式帳本技術), which uses consensus (共識機制) to prove the accuracy of the underlying ledger.

Mr. Smith said blockchain is being employed for many different purposes, including: to verify green farming is being used; the United Nations is looking into using it for establishing a global identity for displaced people; and in the United Kingdom they are trying to apply it to the welfare system to remove black marketing. One current problem with blockchain is that it is a technological concept with no standardized framework, no COSO, Mr. Smith said. There is nothing on the basic cryptography, but that framework is being developed and he believes meaningful regulatory standards will emerge. Compliance is all about standardization, he stated.

Jeanette Franzel, Public Company Accounting Oversight Board member, said that when she thinks about blockchain, she wonders how it will impact the financial reporting process: “I do think blockchain will disrupt how we talk about global management. On the audit side, it will challenge some of those processes. It raises a lot of questions引起問題 about standards and business models. Routine types of testing can be done by computer, but how does that change the skill set that accountants need and will that change happen fairly quickly?”

Changes in the use of data and technology in the conduct of audits was added to the PCAOB’s research agenda in December 2016 and has continued to be explored since then, with the PCAOB speaking to the American Accounting Association, Financial Reporting Council, AICPA, CPA firms and software developers. Ms. Franzel said she would recommend that the PCAOB develop guidance, rather than standards, on how auditors are to work with these advances. “What type of people are going to be doing this work?” she asked. Ms. Franzel recommended that there be consistency in the education required for this work. “I think there is a role for NASBA out there for establishing good pathways to get the CPA designation with specialties,” Ms. Franzel said.

KPMG is working with universities to give them access to the technology the firm uses in its audits and then helping the schools develop programs that maximize the 30 additional hours required for the CPA license, Roger E. O’Donnell, senior audit partner and leader of KPMG’s Global Audit Data and Analytics initiative, explained. He described what his firm is doing to create the people they need. “We don’t believe we are creating data scientists, but we are giving them skill sets that we think are incredibly valuable,” he stated. KPMG is now supporting 140 students in the Master of Accounting with Data and Analytics program developed with the Ohio State University College of Business and the Villanova School of Business, but overall there are 1,000 students taking this program in schools. He believes this type of cooperation with higher education is something that all firms can support, but it is not without cost.

Mr. Smith agreed that it is critical for all of the large firms to make substantial investments. He believes the distinction between tech and non-tech audits is blurring and soon there will be no distinction.

NASBA is working on how to educate State Boards on the use of the new technologies and has entered into discussions with universities, professional associations, other regulators, software firms and the large accounting firms, Mr. Fritz said. He noted State Boards are going to be asked to respond to Focus Questions about their interest in such education soon.

【工業4.0】How Accountants Can Survive Industry 4.0

How Accountants Can Survive Industry 4.0


garyeastwood
Loess Hills Accounting
Blogger
Sep 28th 2017

Some analysts call it Industry 4.0, claiming that this is the fourth Industrial Revolution and will change every aspect of society. Others worry about the potential downsides such as security or how workers will be impacted by new changes.

But no matter the name, the last few years has witnessed見證 an explosion of new technology. The Internet of Things (IoT), Big Data, and automation will affect how businesses work, and how CPAs do their jobs做他們的工作. It is consequently critical that accountants look at these technological trends科技趨勢, understand the resulting changes, and figure out what role they can play in the new economy which will be created.

The Power of the Internet of Things

People have been talking of the Internet of Things for years, and ZDNet reported in June that IoT spending will reach over $800 billion in 2017 and $1.4 trillion by 2021. Furthermore, ZDNet also states that “manufacturing, freight monitoring and production asset management will attract the largest investments.”

On a basic level, the Internet of Things revolves around環繞 different devices, devices which never before have been connected to the Internet, communicating with one another. Manufacturing equipment can be connected and transmit data, which allows businesses to respond faster to developing situations.

For example, a piece of industrial machinery can now transmit a warning of when it is about to fail or is nearing the end of its lifespan. Before, a factory would either have to spend hundreds of man hours checking machinery, including your signal booster, to make sure everything is in order, waste space and money storing spares in case a piece happened to fail, or even shut down should that piece suddenly fail without warning. Now, a factory can order parts only when they need it, eliminating downtime, saving money, and making machine failures far less frequent.

A key thing to note in the above example is the role which data plays. The Internet of Things and Big Data are linked together, as devices connected to the Internet will be constantly transmitting data to interested parties. More businesses with more data means more analysis and prediction. A 2016 survey of industrial participants reported by Forbes showed that “83% expect data to have a significant impact on their decision-making in five years” while only half are using data now. Manufacturers could even sell data received from customers using their products to other customers, establishing a data market and a new revenue stream.

The transition to manufacturers wholeheartedly embracing the Internet of Things will take time, as manufacturers slowly upgrade their equipment and learn how to use data to make smart decisions做聰明的決定. But whether it comes slowly or quickly, Industry 4.0 is coming.

The Role of the CPA

The Internet of Things, Big Data, and Industry 4.0 will have major effects for CPAs both directly and indirectly.

Directly, accountants will now have to prepare to face an incoming stream of real-time financial data instead of periodically checking in with a bookkeeper. Auditing in particular will become much easier. Accountants can catch financial fraud faster, minimizing the damage, and can also notice financial trends and offer more real time advice.

But only CPAs who learn how to manage these large real time data flows will be able to take advantage. They will thus have to learn the language of IT and IoT concepts in order to construct new accounting and reporting structures. Once that is complete, accountants can then help their clients as well, providing advice on how to build a business structure which takes full advantage of the IoT.

Providing advice will be the main way through which Industry 4.0 will indirectly change the accounting profession. Automation and artificial intelligence are already changing the industry so that as Firm of the Future states, the accountant’s role will evolve from reporting and compliance work to becoming “forward-thinking small business advisors.”

Industry 4.0 will amplify that trend, especially because many businesses are unsure of how exactly to embrace the IoT. The IoT does have potential risks, such as hackers using less protected devices to commit data breaches or other criminal activities. Accountants will need to help their clients analyze the upsides and risks of好與壞 using the IoT with any particular device, get the maximum value out of data they collect, and play a crucial advisory role.

The first Industrial Revolution was all about size in who could build the biggest factories, have the most machinery, and get the most workers into a single space. Industry 4.0 will be about speed. Who can get data the fastest and use it to reach good decisions?

As financial advisors with knowledge of technology, CPAs have a crucial role to play in helping businesses and must ensure that their own firms are not swallowed in the new technological storm. There is still time to prepare for the IoT, but it will not be for much longer. 

2017年10月28日 星期六

「非中華民國境內居住之個人」取得公司、合作社分配屬87年度或以後年度的股利或盈餘時,股利或盈餘總額中所含的可扣抵稅額可否抵減其應扣繳稅款?

「非中華民國境內居住之個人」取得公司、合作社分配屬87年度或以後年度的股利或盈餘時,股利或盈餘總額中所含的可扣抵稅額可否抵減其應扣繳稅款?

非中華民國境內居住的個人,取得我國境內公司、合作社分配的股利或盈餘總額所含被投資公司或合作社已繳納的營利事業所得稅額,不得適用設算扣抵的規定。但因被投資公司或合作社的盈餘未分配者,依規定應加徵10%的營利事業所得稅,故其獲配股利總額或盈餘總額所含的稅額,屬於加徵10%營利事業所得稅部分實際繳納的稅額,可抵繳該股利淨額或盈餘淨額的應扣繳稅款。但自104年1月1日起,屬加徵10%營利事業所得稅部分實際繳納的稅額,僅得以該稅額之半數抵繳該股利淨額或盈餘淨額的應扣繳稅額。
(所得稅法第73條之2)

更新日期:106-03-16

2017年10月22日 星期日

【營所稅】什麼是稅額扣抵比率上限

什麼是稅額扣抵比率上限?

稅額扣抵比率上限是指:「營利事業的所得全部按最高名目稅率納稅時,其每1元盈餘所含稅額」的比率。因此,依照盈餘有無加徵10%營利事業所得稅,有下列稅額扣抵比率上限:

1.
盈餘未加徵10%營利事業所得稅者,
l   分配屬98年度以前之盈餘因營利事業所得稅最高名目稅率為25%,即每75元的稅後盈餘已繳納的營利事業所得稅最高為25元,故營利事業分配該75元[稅後]盈餘[也=可分配盈餘]時,所含的稅額最高為25元,亦即每1元盈餘所含稅額最高為0.3333元,故稅額扣抵比率上限為33.33% [25/75];
l   分配屬99年度以後之盈餘因營利事業所得稅最高名目稅率為17%,即每83元的稅後盈餘已繳納的營利事業所得稅最高為17元,故營利事業分配該83元盈餘時,所含的稅額最高為17元,亦即每1元盈餘所含稅額最高為0.2048元,故稅額扣抵比率上限為20.48% [17/83]。

2.
累積未分配盈餘均加徵10%營利事業所得稅者,
l   分配屬98年度以前之盈餘營利事業每100元所得,繳納25元營利事業所得稅後,稅後盈餘75元,於加徵10%營利事業所得稅(亦即7.5元)後,營利事業可分配盈餘為67.5元[= 75 – 7.5],而營利事業所繳納的所得稅額共計為32.5元[= 25 + 7.5],故營利事業分配67.5元[可分配]盈餘時,可分配予股東的稅額最高不得超過32.5元,亦即每1元盈餘所含稅額最高為0.4815元,因此稅額扣抵比率上限為48.15% [32.5/67.5];
l   分配屬99年度以後之盈餘營利事業每100元所得,繳納17元營利事業所得稅後,稅後盈餘83元,於加徵10%營利事業所得稅(亦即8.3元)後,營利事業可分配盈餘為74.7元[= 83 – 8.3],而營利事業所繳納的所得稅額共計為25.3元[= 17 + 8.3],故營利事業分配74.7元[可分配]盈餘時,可分配予股東的稅額最高不得超過25.3元,亦即每1元盈餘所含稅額最高為0.3387元,因此稅額扣抵比率上限為33.87% [25.3/74.7]。

3.
累積未分配盈餘部分加徵、部分未加徵10%營利事業所得稅者,由於未加徵部分的稅額扣抵比率上限為33.33%及20.48%,已加徵部分的稅額扣抵比率[上限]為48.15%及33.87%,因此,將營利事業全部帳載累積未分配盈餘,區分部分屬98年度以前、部分屬99年度以後、部分加徵與部分未加徵的盈餘,再按各其占帳載累積未分配盈餘的比例,乘上規定上限合計即為稅額扣抵比率上限。

前述稅額扣抵比率上限,亦可以計算式說明如下:
(1)
屬98年度以前未分配盈餘未加徵10%者,為[25%÷(1-25%)]=33.33%;屬99年度以後未分配盈餘未加徵10%者,為[17%÷(1-17%)]=20.48%。
(2)
屬98年度以前未分配盈餘加徵10%者,為[32.5%÷(1-32.5%)]=48.15%;屬99年度以後未分配盈餘加徵10%者,為[25.3%÷(1-25.3%)]=33.87%。
(3)
部分屬98年度以前、部分屬99年度以後、部分加徵與部份未加徵的盈餘,再按各其占帳載累積未分配盈餘的比例,分別依33.33﹪、20.48﹪、33.87%及48.15%加權平均計算。
以分配100年度盈餘為例:20.48%×A+33.87%×B+48.15%×C。
A為未加徵10%營利事業所得稅的盈餘占公司累積未分配盈餘的比例,
B為屬99年度以後已加徵10%營利事業所得稅的盈餘占公司累積未分配盈餘的比例,
C為屬98年度以前已加徵10%營利事業所得稅的盈餘占公司累積未分配盈餘的比例。

(所得稅法第66條之6)


更新日期:106-03-21

2017年9月30日 星期六

【營所稅】營利事業發放員工年終獎金,費用歸屬年度之認定。

營利事業發放員工年終獎金,費用歸屬年度之認定。

(臺中訊)財政部中區國稅局表示,一般企業為激勵員工士氣,慰勞工作辛勞,於營業年度終了結算有盈餘,給予員工獎金或分配紅利,或事先與員工約定應給付年終獎金之標準,則營利事業於辦理年度營利事業所得稅結算申報時,應注意員工年終獎金費用認列歸屬年度,其將影響公司損益計算。

該局說明,依據所得稅法規定,員工年終獎金係屬薪資範圍,在採用以權責發生制為會計基礎之營利事業,該獎金倘經營利事業於公司章程載明,或股東會預先議決,或經公司與員工預先約定應予支付並明定給付標準者,則在年度決算前雖未實際支付,但其權責業已發生,當期結算應准以應付費用核認。惟若此項獎金在結算前,未有上述權責之發生,而係於次年度方決定支付時,應併同次年度薪資支出予以核實認定。

該局於查核某公司101年度營利事業所得申報案時,發現該公司營業收入並未增加,直接人工、間接人工及薪資支出卻增加約2千萬元,應付費用亦增加約2千萬元,經查其中1千5百萬元係列報應付員工年終獎金,惟該公司並未提示在年度決算前依公司章程、股東會預先議決,或經公司與員工預先約定給付年終獎金標準之相關證明,故該年度列報之應付員工年終獎金依法否准認列。


該局特別提醒營利事業發放員工年終獎金,應注意該費用認列歸屬年度,俾能真實反映公司各年度損益情形,並正確申報營利事業所得稅。納稅義務人對前述問題如仍有疑問,可撥免費電話(0800)000321查詢,該局將竭誠為您服務。(提供單位:審查一科姚雅菁,電話:04-23051111轉7111)

2017年9月23日 星期六

【營業稅】消費者不要坐視逃漏[稅]

消費者不要坐視逃漏[稅]
當您買東西或用餐後,所支付的價款內,已包含營業稅,如果商店沒有開立發票給您,就是逃漏稅。商店逃漏愈多,政府的稅收就愈少,而政府的各項經費支出,就得靠您我來分擔;為了您的權益,請勇敢地站出來檢舉吧!
案例說明
甲先生向臺北市乙公司購買電腦1台定價10,000元,乙公司卻向甲先生說要統一發票應再付營業稅500元(假設徵收率為5%,10,000×5%),甲先生為減少支出,而不要發票,乙公司即達到逃漏稅目的,但甲先生所支付的10,000元,其實已包含營業稅,故甲可據以向財政部臺北國稅局檢舉乙公司逃漏稅。
更新日期:106-09-21

【綜所稅】【重購】申請自住宅重購退稅 四要件

申請自住宅重購退稅 四要件

2017-04-03 00:07經濟日報 記者林潔玲/台北報導

財政部表示,納稅義務人出售自用住宅房屋所繳納該財產交易所得部分的所得稅額,要申請重購自用住宅扣抵或退還稅額,應符四條件。

四條件包括:
l   自用住宅房屋指納稅義務人本人或配偶、申報受扶養直系親屬於出售或重購的房屋辦竣戶籍登記,且在出售前一年內無出租或供營業使用。
l   自用住宅不論先售後購或先購後售,其產權登記的時間相距在兩年內。
l   重購自用住宅的房屋,其價額超過原出售價額者,得於重購自用住宅的房屋完成移轉登記之年度,自其應納綜合所得稅額中扣抵或退還。
l   原財產交易所得未由財產交易損失中扣抵。

財政部提醒,出售及重購價額僅以「房屋」價額比較,若買賣契約書僅約定總價者而未區分房屋價額,應先依房地比即房屋評定現值占土地公告現值及房屋評定現值總額之比率計算出房屋價額,再進行比較。

舉例來說,甲君於2015年購入A自用住宅,買賣契約書約定房屋價額470萬元; 2016年出售原有B自用住宅,出售時買賣契約書並未區分房地價格,僅載明總價額1,200萬元,則應依房屋評定現值64萬元占土地公告現值256萬元及房屋評定現值64萬元兩者合計的比率,計算出售的房屋價額為240萬元。

而因重購房屋價額470萬元,超過出售房屋價額240萬元,因此甲君可於2016年綜合所得稅申請重購自用住宅扣抵。

假設2016年綜所稅不含該筆財產交易所得的應納稅額為5萬元,增列該筆財產交易所得的應納稅額為6萬元,則甲君可申請扣抵的所得稅額為1萬元。

民眾若符合上述條件,可檢附重購及出售年度的戶口名簿影本、重購及出售自用住宅房屋的買賣契約書、收付價款證明影本,或向地政機關辦理重購及出售自用住宅房屋移轉登記的契約文件影本,及所有權狀影本,以證明重購的價格高於出售的價格,及產權登記的時間相距在兩年以內,併同申請扣抵或退稅年度的綜合所得稅結算申報書,向戶籍所在地國稅局辦理。

2017年9月22日 星期五

【稅捐稽徵法】營業稅違章補稅處罰,可否申請以營業稅累積留抵稅額提供擔保?(0113)

營業稅違章補稅處罰,可否申請以營業稅累積留抵稅額提供擔保?(0113)
稅捐稽徵法第11條之1規定:「本法所稱相當擔保,係指相當於擔保稅款之左列擔保品…四、其他經財政部核准,易於變價及保管,且無產權糾紛之財產。」;又查營業稅法第39條第2項規定之留抵稅額,係納稅義務人依營業稅法規定之稽徵程序而溢付之營業稅,該項留抵稅額,依同條項規定,應由營業人留抵應納營業稅,情形特殊者,得報經財政部核准退還之。所以納稅義務人申請以營業稅累積留抵稅額相當之金額作為依營業稅法規定補徵之稅額及罰鍰之擔保,尚符合稅捐稽徵法第11條之1所稱相當擔保。另參酌財政部83.10.19.台財稅第831615281號函釋規定,營業人短漏報應納營業稅額,於依稅捐稽徵法第48條之1規定補報並補繳所漏稅款時,其應補繳之稅款准以累積留抵稅額抵繳。

(財政部83.12.23.台財稅第831628091號函)

Law and Tax Notes 2022/1/9

===================================   違章建築 拆除通知單 是否為 行政處分 ?(108.4.1) https://legal.chcg.gov.tw/07other/other01_con.asp?topsn=4179&...