-
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)
Day three: the importance of tackling tax evasion to development
Denmark has made huge strides in tackling tax evasion, for example by digitising tax returns and ensuring that the authorities always know who the true owner of a company is. However, the Danish minister of taxation, Benny Engelbrecht, summed up the problem at last week's IMF/World Bank summit: "I have companies coming to me saying they are being 'forced' by their competitors to use tax loopholes; they tell us we need to remove the loopholes and create a level playing field so that one company does not have an unfair advantage over another."
The need to take morality out of the tax equation is something that Francesca Lagerberg, Grant Thornton's global leader for tax services, has been very vocal on and it is why we support the G20 BEPS (Base Erosion And Profit Shifting) initiative being developed by the OECD. The problem is complex but pressing, especially for the developing world.
The battle cannot be won without private sector engagement
The panel agreed that tackling tax evasion requires the mobilisation of domestic resources, both public and private. Sri Mulyani Indrawati, managing director of the World Bank, said "an estimated 60 per cent of global trade happens between multinationals… aid will not be sufficient to reach development goals; we need to engage the private sector".
The panellists suggested a range of ways in which this could be achieved. Eric Hylton, executive director at IRS Criminal Investigations in the US, said it would continue to "aggressively pursue" financial institutions to send a message that money laundering was unacceptable. It might not catch every instance but the deterrent is strong; just ask Credit Suisse. Villa Kulild, director general of Norway's Development Agency, said the first thing she tells governments in countries starting on this journey is that they are "entitled to tax your natural resources" even though some companies might tell them otherwise. However, the panel agreed that to address a business model which the US president of Oxfam, Ray Offenheiser, describes as "aggressive tax exploration", engagement with the private sector is the most important tool available to them.
Reform means greater transparency and reciprocity
Indrawati made the point that having good tax policy is pointless without the governance, measurement and collection processes in place to implement and revise it. However, an issue acknowledged by all the panellists is the complexity of corporate taxation, particularly involving transactions across borders in the digital age.
The IRS is helping countries in the developing world learn how to better exchange information and recognise illegal activity. Offenheiser welcomes this capacity building as he doubts whether these economies are ready for the reciprocity – in terms of the information they would be expected to share with other countries – that signing up to a global tax agreement would necessitate. Engelbrecht thinks that developing countries need to do more themselves, arguing that multinationals are often able to extract huge, opaque tax concessions (which are not given to their domestic peers), distorting the market and giving local operators a reason to avoid paying up.
Tackling tax evasion is vital for developing economy growth
Tax evasion costs developing economies US$300bn a year in foregone revenue, according to Indrawati, who described it as "stealing people's opportunities". Luis Miguel Castilla, the former finance minister of Peru, estimates that tax evasion in his country reduces income tax revenues by 50 per cent and VAT receipts by 35 per cent. These are missing revenues that governments could spend on social programmes, for example boosting productivity though health and education, but if people do not see a trade-off in improved public services they are unlikely to get behind increased openness and transparency.
Clearly the BEPS initiative is important beyond the G20 and multinationals. Offenheiser summed up the scale of the issue: "There is no hope of us reaching the (World Bank) sustainable development goals without tackling tax avoidance."
For more information on the questions a business leader can ask to ensure tax compliance please see Global tax: it's time to act.