Accountant tax visa
For-profit enterprises entrust accountants to check the visa and declare income tax. It is also known as 1. Tax visa 2. Accountant visa declaration 3. Tax visa. , "Profit Enterprise Income Tax Audit Guidelines" and other relevant laws and regulations, off-book adjusted income, based on which taxable income is generated, and a visa declaration audit report is issued and reported to the taxation agency.
Formula: [income = net operating income - operating costs - operating expenses + non-operating income - non-operating expenses]
Advantages of profit-seeking enterprises entrusting accountants to check visa declaration income tax:
1. After deducting the approved losses in the previous 10 years, the tax payment can be assessed by itself
For a profit-making enterprise organized by a company, the accounting books and documents are complete, the loss and the year of declaration and deduction are audited and certified by an accountant, and the declaration is made on time, the loss of each period in the past ten years before the approval of the taxation agency in charge may be calculated from the net profit of the current year. After the amount is deducted, the class will be checked again.
Source of law: Article 39 of the Income Tax Law
2. Higher communication expenses can be included in order to reduce the tax burden
Legal basis: Article 37 of the Income Tax Law
3. The taxable income is based on the original declared amount to calculate the undistributed surplus. Therefore, the adjusted taxable income after the random inspection by the National Taxation Bureau will not be subject to additional undistributed surplus tax.
If the financial statements of a profit-seeking enterprise for the current year have been audited and certified by an accountant, the current after-tax net profit as mentioned in Article 66-9 of the Income Tax Law, and the net profit items and net loss items other than the current after-tax net profit are included in the current year's undistributed surplus. , shall be subject to the number checked by accountants. Afterwards, if the competent authority checks and notifies the adjustment, the adjusted and corrected amount shall prevail.
Legal basis: Article 66-9 of the Income Tax Law
4. It is possible to apply for the issuance of a unified invoice on a monthly basis
A business operator that meets the following conditions may issue a unified invoice on a monthly basis at the end of the month for the goods or services it sells to other business operators after applying to the local competent tax authority for approval:
1. Has no outstanding outstanding business tax and fines, profit-seeking enterprise income tax and fines.
2. The profit-seeking enterprise income tax for the most recent two years has been entrusted to an accountant to check and verify the visa or the blue declaration form has been approved.
Legal basis: Article 15-1 of the Measures for the Use of Uniform Invoices
5. With the expertise of accountants, make good use of legal tax-saving channels to avoid paying unreasonable tax burdens
6. The National Taxation Bureau first finds an accountant for tax inspection, and the pressure on the company's accounting department is relatively low
There are services all over the country. Jingxun United Accounting Firms start-up companies set up bookkeeping, tax declaration, accounting, tax saving, capital visa fees, Taipei, Taoyuan, Taichung, Yunlin, Tainan
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