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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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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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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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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
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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)
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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
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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
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勞健保,二代健保及退休金之申報及繳納
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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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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)
Marivic Españo says economy is developing fast but finds room for improvement
The Philippine economy is growing fast. GDP expanded by 6.8% in 2012 and, whilst remittances climbed to a record high of US$23.8 billion in 2012, their share of GDP actually dropped to 8.5%, down from 9% in 2011. The key point here is that the Philippines is starting to realise its potential domestically.
This is underlined by the meteoric rise of the Philippines in the Grant Thornton Global Dynamism Index (GDI) 2013, which ranks the business growth environments of 60 of the world’s largest economies. We climbed 25 places to rank 21 in the index this year. This means our business growth environment improved more than any other in 2012.
The biggest improvement comes in the area of labour & human capital where the Philippines rose 40 places to rank five globally, driven by labour productivity growth of 5.4%. Only in China (7.4%) did worker output rise faster in 2012.
The economy also showed remarkable development in the economics & growth category of dynamism, moving up eleven places to rank four overall, level with Peru. The expansion in GDP last year was the third highest of the 60 economies researched, and private consumption growth (9.8%) was the tenth highest globally.
Aside from remittances, which have recovered well since the global financial crisis, private consumption has been boosted by the so-called 4Ps, a conditional cash transfer programme started in 2008 which aims to keep 3-11 year olds in school, increase immunisation and increase investments in health and education. This is particularly key as Filipino children spend an average of just 11.3 years in education according to the GDI 2013, placing the economy down at 55 on this measure. Only students in Kenya, Morocco, India, Nigeria and Pakistan spend less time at school.
But there is also a less positive side to the GDI 2013 results: The Philippines ranks 51 for science & technology. This category describes the infrastructure improvements that allow dynamic businesses to expand. Whilst IT spending increased by 9.5% in 2012, just 0.1% of GDP went to R&D, the fourth lowest of all 60 economies.
The government recognises that local infrastructure needs to be improved. 80 public-private partnerships with around US$17.6bn of capital to boost the investment environment were supposed to be launched between 2011 and 2016, but progress is well behind schedule. Add to this a rank of 44 for business operating environment, which looks at how easy and risky it is to operate in an economy, and you can clearly see there is some room for improvement.
The good news is that both total and worker output is expanding rapidly. The key now is to combine this growth with infrastructure and operating environment improvements. With the right mix of policies in place, our economy could offer even more opportunities for dynamic businesses.
Marivic Españo is Chair and CEO of Punongbayan & Araullo Grant Thornton.