-
國內財務簽證及PCAOB財務簽證
真正讓我們與眾不同的是我們服務客戶的經驗,讓正大所能夠在客戶服務上面創造更多的價值
-
稅務簽證
國稅局對於優質會計師事務所出具之報告作書面審核,公司被選案查核機率較低
-
營業稅簽證
本所採用Grant Thornton Voyager 軟體及其他軟體工具等,來提升工作效率
-
公開發行及上市櫃專案輔導與規劃
本所特將會計師與經理群之菁英分成八大部,組成團隊並提供最迅速而完善之專業服務
-
IFRS專區
分享Grant Thornton International之國際財務報導準則專業服務團隊及成員所內專家之寶貴經驗
-
移轉訂價服務
移轉訂價服務
-
跨國交易租稅規劃
跨國交易租稅規劃
-
外國專業投資機構之稅務代理人(FINI/FIDI)
外國專業投資機構之稅務代理人(FINI/FIDI)
-
所得稅法第4條,第8條及第25條等專案申請
所得稅法第4條,第8條及第25條等專案申請
-
租稅協定之專案申請
租稅協定之專案申請
-
租稅獎勵申請
租稅獎勵申請
-
稅負平衡政策訂定與假定稅計算
稅負平衡政策訂定與假定稅計算
-
代為計算薪資及各項扣繳
代為計算薪資及各項扣繳
-
資遣通報
資遣通報
-
處理薪資轉帳事宜及繳納扣繳稅款
處理薪資轉帳事宜及繳納扣繳稅款
-
勞保賠償給付申請
勞保賠償給付申請
-
勞健保,二代健保及退休金之申報及繳納
勞健保,二代健保及退休金之申報及繳納
-
年底開立扣繳憑單
年底開立扣繳憑單
-
IT 顧問服務
IT 顧問服務
-
PRIMA 顧問服務
PRIMA 顧問服務
-
營運計劃書編制
營運計劃書編制
-
績效考核服務
正大聯合會計師事務所協助企業進行績效制度建立及優化,創造勞資雙贏的局面。
-
沙賓氏法案第404條遵循查核
沙賓氏法案第404條遵循查核
-
內部稽核服務
內部稽核服務
-
協議程序(併購交易實地查核)
協議程序(併購交易實地查核)
-
風險管理服務
協議程序(併購交易實地查核)
-
舞弊調查服務
舞弊調查服務
-
電腦鑑識服務
電腦鑑識服務
-
外籍人士工作證申請
外籍人士工作證申請
-
商業文件英日文翻譯服務
商業文件英日文翻譯服務
-
公司、分公司、行號設立登記
公司、分公司、行號設立登記
-
外商分公司、辦事處設立登記
外商分公司、辦事處設立登記
-
陸資來台投資設立登記
陸資來台投資設立登記
-
行政救濟
行政救濟
-
企業法律諮詢
企業法律諮詢
-
破產與限制
破產與限制
-
公司解散和清算
公司解散和清算
-
供應商和員工背景調查
供應商和員工背景調查
-
存證信函草稿服務
存證信函草稿服務
-
中英文協議的準備和審查
中英文協議的準備和審查
-
放寬限制出境
放寬限制出境
-
勞動法合規與勞資談判
勞動法合規與勞資談判
-
企業和個人資產規劃
企業和個人資產規劃
-
企業評價服務
企業評價服務
-
ESG 確信報告及相關顧問業務
正大聯合會計師事務所取得了金管會授權辦理 ESG 確信業務(永續報告及溫室氣體)。 目前已經協助許多企業辦理ESG相關業務,如需更多相關資訊,歡迎與我們ESG負責的會計師聯絡。
-
網際網路購物包裝減量會計師確信報告服務
「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上,或自有到店取貨據點數達500以上之網際網路零售業,在包裝減量方面在包裝減量方面,應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理,且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務,歡迎跟我們聯絡。
![ESG & Sustainability 企業永續發展](/globalassets/1.-member-firms/taiwan/media/featured/esg_464x422.jpg)
-
其他政府委託專案查核
其他政府委託專案查核
-
財團法人及社團法人等非營利組織(公益慈善基金會)
財團法人及社團法人等非營利組織(公益慈善基金會)
-
文化教育相關產業(私立學校)
文化教育相關產業(私立學校)
Samantha George tells businesses to try outsourcing for themselves
Outsourcing remains widely utilized by businesses across both sides of the Atlantic. The UK is seeing increasing utilization of outsourcing services across a number of industries, including the IT, HR, tax, and finance and accounting (F&A) functions within companies. And a recent survey shows that this continues to be attractive to companies within the USA, UK and EU.
Grant Thornton’s recent International Business Report on outsourcing, the world’s leading mid-market business survey, shows 43% of North American respondents currently either do outsource or have plans to outsource business processes, and 36% of respondents in the EU say the same. So what are the drivers for companies seeking to outsource their finance or other functions, and what common misconceptions are held?
It is worth taking a moment to define what we mean by outsourcing, and deal with a major misconception here. When President Obama spoke out against ‘outsourcing’ in 2012, he was referring to the process whereby businesses send overseas some of their key functions, utilizing lower labour rates in large emerging markets, and impacting on the domestic job market by lessening the number of jobs available. This extreme version of outsourcing is known as ‘offshoring’ within the outsourcing industry. But true outsourcing is merely the separating out of specialist functions and asking specialist providers to supply those services to your company, given that they can supply their core business product with greater specialism and more cheaply than newcomers could try to imitate. Following the American 2012 Presidential debates, there has been a rise in ‘re-shoring’ , and we have also seen a sharp increase in the number of multi-national Request for Proposals (RFPs) questioning whether we as providers offshore any part of our processes.
The top drivers for outsourcing differ between developed and emerging markets, and for the U.S. and UK, continue to be the needs to reduce costs and to increase efficiencies. Specialist outsourced providers should enable this through their use of specialist people, streamlined processes and dedicated IT systems. Each of these three areas should be discussed in depth with potential providers when considering outsourcing functions. Specialist people undertake their core function day in and day out, supported by professional and practical qualifications and training regimes relevant to their area. And your service provider should be restlessly seeking innovation of their services, whether through from single-mindedly drilling down on the detail of processes and removing or redefining processes that add little or no value, to offering a technology-based solution to enable a company to file indirect tax returns in any EU country.
However, some outsourced services start small and stay small. Many American companies seeking to invest in the UK for the first time will frequently send over someone experienced in their company to make a local hire in the UK. How to get that person paid, and through what vehicle, are often the first questions asked of advisors in the UK. Utilizing local advisors takes care of that immediate need, but a good professional services provider will also proactively advise on the full range of local compliance requirements in the UK and work with you to offer an outsourcing package that meets your needs. Should your business be using the UK as a springboard into Europe, this can include advice on European requirements as well.
Typically, outsourced F&A support will mean your providers take on the functions of your back office, delivering services from inputting invoices and keeping the books of the company, dealing with accounts payable and receivable, perhaps making payments and money handling for you, running monthly management accounts, preparing sales tax returns for your agreement and then submitting those for you, and finally dealing with year-end payroll, financial statements and tax compliance. An essential part of this will be liaising with the auditors over the completion of the UK audit. It will be important, particularly for UK companies or branches in groups with a U.S. company regulated by the U.S. Securities and Exchange Commission, to consider independence requirements as part of the initial conversations with your potential providers.
Another driver cited by many companies using UK outsourced advisers is that of being able to access a wide range of professional advice through one provider, who acts as the one-stop shop. The larger professional firms will be able to support on a wide range of tax compliance, advisory and operational matters; from dealing with a Research and Development tax reclaim (utilizing advantageous tax reliefs available within the UK), to dealing with expatriate taxation and global mobility matters for your American or other non-UK nationals sent over by Head Office to run the UK operation, to undertaking due diligence on potential acquisitions. Larger corporates and global multinationals will also want to know that cross-border tax compliance and planning, thin capitalization agreements, transfer pricing methodologies and withholding tax matters can be outsourced to global service providers with capabilities in every region around the world.
The driver to reduce costs means many companies are seeking to outsource whole functions, utilizing a global service provider present in those countries where the function is carried out. One way of reducing overall costs is to streamline service providers across the globe, or regions of the globe. It is quite common to see that companies with operations in multiple countries in fact have different providers in all, almost all, or many of their countries, which can mean 15, 20 or even more providers in place around the globe. Global tax and accounting compliance, as well as corporate secretarial services, are frequent candidates for such reorganizations, given the economies of scale on offer and the savings in management time by lessening the work required to manage multiple providers.
One big misconception or barrier to some companies entering into outsourced arrangements is that they may be unwilling to lose control of a key process. This myth can often be found where there is a lack of experience of the outsourcing process. Those outsourcing for the first time typically find that professional service providers will take great pains to understand exactly what a process or a function should enable, dissecting and documenting the various process steps within a function, and highlighting and discussing the steps management needs to control and have visibility upon. Quality providers taking over your back office F&A functions will work to be treated as part of your team and, as well as providing process and controls documentation; agree authorization matrices and reporting formats; arrive at mutually agreed service level targets, and agree escalation procedures for matters of importance to higher levels of management as required. This can sometimes give companies a greater level of transparency, understanding and control over matters than they may have had when the functions were performed with in-house staff.
In the UK, we have seen the flipside of this misconception – the driver of a desire for control – taken to a global level with escalating interest in a globally coordinated compliance function. Such teams use specialist people, streamlined processes and a global compliance project management portal, to ensure companies have increased visibility and transparency of their compliance status in all their world-wide jurisdictions. And one point of contact to enable them to interact with all their professional providers, with local service delivery taking place on the ground in each jurisdiction.
Whether large or small, outsourced solutions exist for a considerable number of service lines and providers have become expert at tailoring solutions to the individual needs of their clients. Fees can be structured in a way that is scalable, dependent on delivery and upon the number of deliverables encompassed within each contract. Most providers will be happy to discuss options with you and to support you in going through an outsourced process for the first time.
Why not try it and see for yourself?
Samantha George is head of outsourcing at Grant Thornton UK .
This article first appeared in British American Trade & Investment 2014/15 and has been republished with the permission of BritishAmerican Business.