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優質學生報告

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數位物件資訊: 目前在第1

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中文題名/
Chinese Title
「甜心藍海」租稅個案分析
作者/
Chinese Name
陳文懷;王秉和;陳盈瑄;魏靖瑜
就讀系所/
Department Name
就讀學院/
College /Unit
課程名稱/
Curricular Name
租稅申報實務
指導教授/Advisor林嬌能
開課學年度/
Academic Year
104
開課學期/Semester1
開課系所/
Department Name
會計學系Department of Accounting
開課學院/
College /Unit
商學院
頁數/Page Count15
關鍵詞/Keyword稅務風險;租稅規劃;移轉訂價;租稅協定;利潤移轉
英文關鍵詞/
English Keyword
tax risk;tax planning;transfer pricing;tax treaty;profit configuration
目次/
Table of Contents
壹、個案內容介紹 頁次
1.1 案例背景 4
1.2 營運模式框架 4
1.3 組織架構 4~7
1.4 個案分析目的 7

貳、個案分析內容
2.1 前言 8
2.2 稅務風險的意義與內容 9
2.3 各地稅務風險及規劃
一、臺灣 10~12
二、香港 12~13
三、新加坡 13~14
四、中國大陸 14
2.4未來兩岸租稅協議通過後,對企業之影響 14~15

參考文獻 15
中文摘要/
Chinese Abstract
本個案分析是以虚擬且貼近現代實務的集團企業「甜心藍海」案例為背景,探討現代社會越來越國際化,跨國的企業也越來越多,為了整體利益,企業勢必要做出符合效益的租稅規劃。此案例設計一間跨國網路交友公司,在亞洲的台灣、新加坡、香港及中國大陸設立公司,自2012年起此營運模式啟動已有兩年,財務長想了解,此營運模式產生的相關稅務風險。公司集團營運模式、無形資產佈局及利潤配置是否存在稅務風險?
本個案分析為跨國企業,本研究從瞭解各地的稅務規定以及租稅協定,主要針對移轉訂價、利益認定來分析個案適當租稅規劃模式。從案例問題的解答過程中,本研究發現,各地的稅務規定,變動頻繁,企業必須隨時瞭解對公司集團營運模式、無形資產與利潤配置進行相關修正,才能建立適當的租稅規劃避免企業陷入稅務風險之中。
英文摘要/
English Abstract
This case study is based on virtual group "Sweetheart Blue Ocean" and close to the modern practice business case, to explore more and more multinational enterprises which overall interests of the enterprise is bound to be made in line with the tax planning. This example design a multinational Internet dating company, setting up a group in Asia, as Taiwan, Singapore, Hong Kong and mainland China, since 2012 this operating mode is activated for two years, Chief Financial Officer would like to know that this business model to generate relevant tax risk. Whether the group’s operating mode, intangible layout and configuration of profit have some tax risks?
The case study for multinationals, this study to understand the country's tax regulations and tax treaty, mainly for transfer pricing, interest to analyze cases identified appropriate tax planning mode. From the answers to questions in the process of the case, this study found that the tax provisions of the country, change frequently, companies must keep abreast of the company's business model group, intangible assets and profit configuration relevant amendments, in order to establish an appropriate tax planning to avoid the enterprise into tax risk.
報告類型/
Report Type
大學生學期報告