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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)
Day three (part two): TTP, TTIP and how the digital economy is revolutionising trade
"The Doha round is not dead," Yi Xiaozhun, deputy director general of the World Trade Organization (WTO), announced at the World Bank summit on the future of trade. But as momentum builds for a number of regional trade deals, including the TransPacifc Partnership (TPP), the Transatlantic Trade and Investment Partnership (TTIP), and the ASEAN economic community, is the need for a multilateral trade deal diminished? Does a new era of service globalisation ushered in by the digital economy mean that these deals are redundant anyway?
Regional trade deals: the end of multilateralism?
Mike Froman, the US Trade Representative, whose country is the driving force behind both TTP and (arguably) TTIP, said multilateral deals remain the ultimate goal of trade liberalisation. However, the Doha round is seemingly stuck in a quagmire of agricultural tariffs and quotas. Doug Irwin, professor of Social Sciences at US Dartmouth College, likened the WTO to a car with one accelerator and 150 handbrakes. He said it is "tough to see it pushing the agenda for trade liberalisation in the short to medium-term".
Clearly not every big economy in Asia is included in TTP and Arvind Subramanian, chief economic advisor to the Government of India, worries that regional deals tend to reflect the dominant economy's "view of the world", but admitted that his country needs "domestic reform to embrace and benefit from globalisation". Mari Elka Pangestu, professor of international economics at the University of Indonesia agreed, arguing that it would be difficult for her country to join the TPP due to the stringent labour and environmental laws included which might require more "liberalisation" than was palatable for many local stakeholders.
China is another economy currently excluded form TPP negotiations but Min Zhu, deputy managing director of the IMF, argued that the pact is "a lot about China in a strategic sense" and that it could have a huge impact if China decided it wanted to liberalise and join. Froman did not specifically identify China, but did agree that the greatest impact could fall on those countries excluded from any agreement if it "spurred them on to action reforms". He argued that the TPP deal (and to a certain extent, TTIP) is about raising standards across the world, making a multilateral deal easier to achieve in the future.
The digital economy: true globalisation through services
All the panellists agreed that the digital economy is the next frontier in terms of global trade agreements. Pangestu stressed that the change in global value chains (for example, 70 per cent of the sale price of a loaf of bread is in services) and the movement from making 'stuff to fluff' (in other words, from products to services) makes for a much more complex system. She highlighted the example of farmers in Indonesia who are designing logos for fledgling companies in the West by night, using Google Translate and freely available design software, thus "leapfrogging into the global value chain".
For Froman, the free flow of data is absolutely vital for the next phase of global growth, especially if we are to move above what the IMF is calling the 'new normal'. The barriers to global expansion have been broken down by the internet and other new technologies. For many small and mid-sized businesses, without the scale to set up operations abroad, the digital world is principally how they are engaging with the global economy.
Yi says the WTO has the digital economy and services high on its agenda once the Doha round is concluded, although experience tells us this may be some way off. In the meantime, expect regional deals to lead the way.
Key considerations for business leaders
- businesses in economies covered by the major regional trade negotiations should understand what sectors, goods and services would be affected by an agreement
- the digital economy has broken down barriers to going beyond borders at an unprecedented rate, opening up new markets to dynamic businesses for export and supply – are you or your clients ready?
- trade agreements normally offer preferential terms for businesses looking to export overseas so it's worth finding out which markets your country has deals with; for example, Mexico has 11 free-trade agreements, covering 43 economies.