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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
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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
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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
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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
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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
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移轉訂價服務
移轉訂價服務
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跨國交易租稅規劃
跨國交易租稅規劃
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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)
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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
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租稅協定之專案申請
租稅協定之專案申請
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租稅獎勵申請
租稅獎勵申請
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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
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代為計算薪資及各項扣繳
代為計算薪資及各項扣繳
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資遣通報
資遣通報
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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
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勞保賠償給付申請
勞保賠償給付申請
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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
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年底開立扣繳憑單
年底開立扣繳憑單
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IT 顧問服務
IT 顧問服務
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PRIMA 顧問服務
PRIMA 顧問服務
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營運計劃書編制
營運計劃書編制
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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。
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沙賓氏法案第404條遵循查核
沙賓氏法案第404條遵循查核
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內部稽核服務
內部稽核服務
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協議程序(併購交易實地查核)
協議程序(併購交易實地查核)
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風險管理服務
協議程序(併購交易實地查核)
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舞弊調查服務
舞弊調查服務
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電腦鑑識服務
電腦鑑識服務
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外籍人士工作證申請
外籍人士工作證申請
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商業文件英日文翻譯服務
商業文件英日文翻譯服務
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公司、分公司、行號設立登記
公司、分公司、行號設立登記
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外商分公司、辦事處設立登記
外商分公司、辦事處設立登記
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陸資來台投資設立登記
陸資來台投資設立登記
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行政救濟
行政救濟
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企業法律諮詢
企業法律諮詢
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破產與限制
破產與限制
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公司解散和清算
公司解散和清算
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供應商和員工背景調查
供應商和員工背景調查
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存證信函草稿服務
存證信函草稿服務
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中英文協議的準備和審查
中英文協議的準備和審查
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放寬限制出境
放寬限制出境
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勞動法合規與勞資談判
勞動法合規與勞資談判
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企業和個人資產規劃
企業和個人資產規劃
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企業評價服務
企業評價服務
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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。
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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)
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其他政府委託專案查核
其他政府委託專案查核
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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)
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文化教育相關產業(私立學校)
文化教育相關產業(私立學校)
Francesca Lagerberg writes in the Harvard Business Review
Do leadership styles differ around the world? This is one of the questions explored by our recent International Business Report. We asked 3,400 business leaders working in 45 economies to tell us how important they believe certain attributes are to good leadership.
Patterns in their responses point to some intriguing cultural differences. While the top traits – integrity, communication, and a positive attitude – are almost universally agreed upon by respondents (and confidence and the ability to inspire also rank high globally) not everyone is aligned on the importance of two other traits: creativity and intuition.
Nine in ten ASEAN leaders believe creativity is important, compared with just 57% in the EU; while 85% of ASEAN leaders think intuition is important, compared to only 54% in the EU. More generally, we find greater proportions of respondents in emerging markets falling into the leadership camp we would call “modernist.” They put more emphasis on intuition and creativity and also place greater value on coaching than leaders who are “traditionalists.”
This is an intriguing discovery, but it immediately raises a follow-on question. It’s conceivable that our survey captured a gap that still exists for now but is shrinking, as globalization brings a certain sameness to businesses around the world. Will we see a steady convergence in leadership – and toward the Western style – as developing economies mature?
Many believe so. As one example, Harvard Business School’s Quinn Mills has made this prediction: “As Asian companies rely more on professional employees of all sorts, and as professional services become more important in Asian economies … Asian leadership will come to more resemble that of the West.”
I’m not so sure. Given the superior growth rates of their economies, it might be that leaders in emerging markets are gaining the confidence to stick with the management approaches that have apparently been working for them – or that they have the agility to adapt to whatever techniques and tone prove best suited to their fast-evolving local markets. A separate Grant Thornton study on Chinese leadership finds that chairmen of companies there are deliberately blending imported and home-grown management techniques and approaches to create a new “Chinese Way” of leading, rather than copying and replacing.
And here is the really big factor in play as leadership styles continue to evolve: Women still have far to come as business leaders. Today, just 24% of senior business roles around the world are held by women, but the proportion of female CEOs is on the rise. Awareness is growing that diversity, of all sorts and in any walk of life, leads to better decisions and outcomes. There is now a wealth of empirical evidence proving that greater gender diversity correlates with higher sales, growth, return on invested capital, and return on equity. One recent study from China even finds that having more women on company boards reduces the incidence of fraud. Meanwhile, uniformity of background often yields uniformity of opinion and worse decisions. The pressure is on to make boardrooms and management ranks less “male and pale.”
It has often been claimed that a key way in which business women differ from business men is in their leadership styles. For example, research shows that women leaders, on average, are more democratic and participative than their male counterparts. Studies have also shown that, as investors, women are more risk-averse and, at the household level, tend to invest a higher proportion of their earnings in their families and communities than men.
Looking across the global landscape today, we find women more prevalent in the upper echelons of companies in Eastern Europe and Southeast Asia. Perhaps it is not just coincidence that where we see more women leading, our survey finds more openness to using creativity and intuition – and also a higher value placed on the ability to delegate. In any case, these parts of the world, with their higher proportions of women in leadership, have a fair claim to be arriving sooner at the well-blended leadership style of the future.
Decision-making based on analytics is all the rage now, and certainly represents progress in many areas where managerial decisions have been made in the past on “gut feel.” But there are still many decisions in business that, either because they relate to future possibilities or because they involve trade-offs of competing values, can’t be reduced to data and calculations. One could argue that those are the very decisions – the ones requiring creativity and intuition – where leadership is most called for and tested. In a fast-moving, digitally-powered world, creativity and intuition could be the difference between gaining ground as an innovator and getting left behind.
Francesca Lagerberg is global leader for tax services at Grant Thornton.