萊博會計師事務所(Lipple CPA)

tag:blogger.com,1999:blog-65398967328060965252012-02-10T18:58:00.567+08:00萊博會計師事務所(Lipple CPA)萊博會計師事務所係由張碧霜會計師創立，張碧霜會計師擁有台灣與美國會計師雙證照。曾任中原大學及實踐大學會計系兼任講師，具有會計師事務所經驗二十年，兼備理論與實務，尤其擅長於企業與個人財稅規劃。張碧霜會計師具備推行企業上市上櫃及公開發行的經驗，精通處理企業各階段可能面臨的問題，對無數企業提供會計帳務處理，財稅簽證及經營診斷諮詢等全方位的服務，並具查核外商企業經驗。萊博的服務一定可以為您及您的企業創造價值。張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comBlogger35591100tag:blogger.com,1999:blog-6539896732806096525.post-89125074162252266172012-02-10T18:58:00.000+08:002012-02-10T18:58:00.571+08:00010161 土地供私人開設神壇廟宇使用者，不得減免地價稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-72276428392309398222012-02-10T18:57:00.000+08:002012-02-10T18:57:00.485+08:00010160 出售自用住宅用地未按優惠稅率課徵地價稅及增值稅，重購時仍得申請退還土地增值稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-21935573785106897452012-02-09T18:57:00.001+08:002012-02-09T18:57:00.862+08:00010159 別因戶籍遷出，讓您的地價稅變貴了

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-37280053484002526562012-02-09T18:57:00.000+08:002012-02-09T18:57:00.560+08:00010158 農舍應否課徵房屋稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-34187460920468226542012-02-08T18:56:00.001+08:002012-02-08T18:56:00.184+08:00010157 繼承土地上有房屋，該地上房屋於繼承時非該土地所有權人所有，該房屋不計入戶數計算

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-7788822694164345942012-02-08T18:56:00.000+08:002012-02-08T18:56:00.865+08:00010156 納稅義務人銷售特種貨物及勞務稅條例規定之不動產時應如何辦理申報

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-39698480419634326782012-02-07T18:55:00.001+08:002012-02-07T18:55:00.599+08:00010155 公司投資抵減設備3年內移轉者，應補稅及加息

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-48454975838963222322012-02-07T18:55:00.000+08:002012-02-07T18:55:00.295+08:00010154 營利事業境外就地報廢損失之認列規定

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-37293368705341825152012-02-06T18:54:00.001+08:002012-02-06T18:54:00.263+08:00010153 營利事業如以融資租賃方式出租乘人小汽車等設備者，則其折舊費用不得再提列

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-67424136683507595702012-02-06T18:54:00.000+08:002012-02-06T18:54:00.560+08:00010152 營利事業有各項應付未付之帳款及債務，逾請求權時效尚未給付者，應於時效消滅年度轉列其他收入！

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-38337258760095979272012-02-05T18:53:00.001+08:002012-02-05T18:53:01.013+08:00010151 欠稅達多少會被限制出境

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-70624267352299046402012-02-05T18:53:00.000+08:002012-02-05T18:53:00.545+08:00010150 申請復查及提起訴願之法定期限同為30日，但起算日卻大不同

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-86087775119750324102012-02-04T18:52:00.001+08:002012-02-04T18:52:00.459+08:00010149 營利事業計算境外所得之已納稅額可扣抵限額應以國外收入減除相關成本費用之後所得額計算可扣抵限額

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-44549835329629610682012-02-04T18:52:00.000+08:002012-02-04T18:52:00.996+08:00010148 自益信託的土地也可以享受自用住宅用地稅率課徵地價稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-31241245386549853272012-02-03T18:52:00.000+08:002012-02-03T18:52:00.291+08:00010147 開立銀錢收據的節省印花稅小撇步

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-9271118352652651282012-02-03T18:51:00.000+08:002012-02-03T18:51:00.698+08:00010146 房屋受重大災害可申請減免房屋稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-32828534871543396642012-02-02T18:51:00.000+08:002012-02-02T18:51:00.138+08:00010145 從事網路拍賣貨物辦理營業登記之房屋可按住家用稅率課徵房屋稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-75780203373193563842012-02-02T18:50:00.000+08:002012-02-02T18:50:00.732+08:00010144 公司取得農地，不適用農地不課徵土增稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-54142077717154669672012-02-01T18:50:00.000+08:002012-02-01T18:50:00.831+08:00010143 未收回之貨款自動予以免除者，無法以呆帳損失認定

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-43740650878862344592012-02-01T18:49:00.000+08:002012-02-01T18:49:00.708+08:00010142 非供本業及附屬業務使用或酬勞員工個人之貨物或勞務，其進項稅額不得扣抵銷項稅額

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-50398754922867683202012-01-31T18:49:00.000+08:002012-01-31T18:49:00.805+08:00010141 買農地贈與子女不一定免稅!

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-3654887018974732442012-01-31T16:57:00.000+08:002012-01-31T16:57:00.400+08:00010140 房屋騎樓設攤供營業使用應課徵房屋稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-71407954610111088832012-01-30T16:57:00.000+08:002012-01-30T16:57:00.321+08:00010139 兩棟房屋如要互相交換，是否也要繳納契稅？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-76062201281598638322012-01-30T16:56:00.000+08:002012-01-30T16:56:00.508+08:00010138 個人建屋出售之課稅規定

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-4416879649775245252012-01-29T16:56:00.001+08:002012-01-29T16:56:00.238+08:00010137 土地供作寺廟使用是否可申請地價稅減免

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-53590772460347076642012-01-29T16:56:00.000+08:002012-01-29T16:56:01.024+08:00010136 完全繳清欠稅才可以塗銷財產禁止處分

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-2537725335094558152012-01-28T16:55:00.001+08:002012-01-28T16:55:00.678+08:00010135 開立「銀錢收據」，應按憑證金額千分之四貼用印花稅票

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-76862681986700474062012-01-28T16:55:00.000+08:002012-01-28T16:55:00.238+08:00010134 於診所或騎樓等開放場所擺放投幣式電動搖搖馬，要課徵娛樂稅。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-75830873894865176602012-01-27T16:04:00.001+08:002012-01-27T16:04:01.039+08:00010133 記帳業者涉嫌詐欺、偽造文書遭起訴判刑

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-55223283555539881292012-01-27T16:04:00.000+08:002012-01-27T16:04:00.448+08:00010132 保險經紀人公司及保險代理人公司自101年1月1日起適用保險業營業稅稅率2﹪

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-12914834071780861452012-01-26T16:04:00.000+08:002012-01-26T16:04:00.054+08:00010131 房屋部分供營業使用，仍可申請自用住宅用地優惠稅率

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-53948047877950003342012-01-26T16:03:00.000+08:002012-01-26T16:03:00.771+08:00010130 房屋移轉時，房屋稅如何課徵？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-29368572719618466182012-01-25T16:03:00.000+08:002012-01-25T16:03:00.763+08:00010129 欠稅限制出境有五方案可解除

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-23169319236052358542012-01-25T16:02:00.000+08:002012-01-25T16:02:00.178+08:00010128 原所有權人買回有瑕疵之房屋，嗣再出售時，特種貨物及勞務稅課徵疑義

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-67909168368788805242012-01-24T16:02:00.000+08:002012-01-24T16:02:00.123+08:00010127 發放年終工作獎金，如何辦理所得稅扣繳？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-90767733896556281952012-01-24T16:01:00.000+08:002012-01-24T16:01:00.861+08:00010126 土地所有權人出售自用住宅用地，土地增值稅除可享受一生一次優惠稅率外，嗣後再出售，亦可適用一生一屋優惠稅率。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-5543079791351360172012-01-23T16:01:00.000+08:002012-01-23T16:01:01.141+08:00010125 換屋如符合要件，賣舊屋所繳的土地增值稅金可以申請退回。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-27488346856817148122012-01-23T16:00:00.000+08:002012-01-23T16:00:06.691+08:00010124 全戶戶籍一遷出，即喪失地價稅自住用地節稅權益

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-84242771276950193402012-01-22T16:00:00.000+08:002012-01-22T16:00:01.327+08:00010123 每一土地所有權人在同一縣(市) 不論有多少筆土地僅會收到一張地價稅單

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-36348424062820819752012-01-22T15:41:00.000+08:002012-01-22T15:41:00.229+08:00010122 營利事業列報不實加班費將遭補稅處罰

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-38989945255975128192012-01-21T15:40:00.001+08:002012-01-21T15:40:01.381+08:00010121 喜宴、喜餅、婚紗照等個人消費行為，不得要求開立三聯式統一發票

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-38324375665528836552012-01-21T15:40:00.000+08:002012-01-21T15:40:00.856+08:00010120 營利事業因帳務處理錯誤須將前期損益影響數調整期初保留盈餘者，其原已分配之股利或盈餘之稅額扣抵比率，無須重行計算。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-27102354683831618872012-01-20T15:39:00.001+08:002012-01-20T15:39:00.932+08:00010119 納稅人應如何補報所漏稅額，才可適用加計利息免罰規定？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-6873734740509208452012-01-20T15:39:00.000+08:002012-01-20T15:39:00.344+08:00010118 員工被矇騙登記為公司負責人，慘遭限制出境

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-57459538398153202842012-01-19T15:38:00.001+08:002012-01-19T15:38:00.312+08:00010117 未履行服務契約繳還受僱公司之旅費及薪資等，不得自所得中扣除

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-8174110840497268762012-01-19T15:38:00.000+08:002012-01-19T15:38:01.007+08:00010116 單獨出售大樓停車位，應課徵特種貨物及勞務稅。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-69579074225533163392012-01-18T18:20:00.000+08:002012-01-18T18:20:01.146+08:00010114 繼承自用住宅用地土地仍須重新申請適用優惠稅率

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-11560159841404781502012-01-18T15:37:00.000+08:002012-01-18T15:37:00.161+08:00010115 銷售貨物與遠洋漁船適用零稅率之證明文件

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-46061298628258242582012-01-17T18:20:00.000+08:002012-01-17T18:20:00.136+08:00010113 醫療院所及補習班均應依法扣繳稅款

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-48880450650625773922012-01-17T18:19:00.000+08:002012-01-17T18:19:00.453+08:00010112 賦稅署發布修正「營利事業所得稅查核準則」部分條文

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-52626701163189450402012-01-16T18:19:00.001+08:002012-01-16T18:19:00.601+08:00010111 符合統一發票使用辦法第15條之1所定條件之營業人，銷售貨物或勞務與未具營業人身分之團體、組織，雙方採月結制結算帳款，得按月彙總於當月月底開立統一發票

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-23119688848784620772012-01-16T18:19:00.000+08:002012-01-16T18:19:00.165+08:00010110 營業人持虛偽不實之進項憑證扣抵銷項稅額或冒退稅款，將遭補稅處罰

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-64039047746283248812012-01-15T18:18:00.001+08:002012-01-15T18:18:00.786+08:00010109 公司未合法完成清算事務，縱經法院准予清算完結之備查，法人人格仍未消滅，欠稅不能註銷

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-51684915723057503882012-01-15T18:18:00.000+08:002012-01-15T18:18:00.421+08:00010108 營利事業於國外設置發貨倉庫，結算申報時應檢附會計師簽證之收入調節表及存貨盤點資料，以憑認列銷貨收入

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-67949969220994933712012-01-14T18:17:00.001+08:002012-01-14T18:17:00.419+08:00010107 營利事業派員參加所屬同業公會舉辦之教育訓練課程支付之教育訓練費用，應依法列單申報主管稽徵機關及填發免扣繳憑單

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-53570045565946700422012-01-14T18:17:00.000+08:002012-01-14T18:17:01.199+08:00010106 薪資所得之扣繳規定

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-32190070570031859352012-01-13T18:16:00.001+08:002012-01-13T18:16:00.550+08:00010105 辦理合併或共有物分割之土地，課徵特種貨物及勞務稅認定原則

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-51751484604034907862012-01-13T18:16:00.000+08:002012-01-13T18:16:00.120+08:00010104 政府機關銷售貨物或勞務，或購買國外勞務應依法繳納營業稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-57072380963465427062012-01-12T18:15:00.001+08:002012-01-12T18:15:00.149+08:00010103 建築物建造完成前變更起造人名義、契稅徵免之適用

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-80628054449397091152012-01-12T18:15:00.000+08:002012-01-12T18:15:00.773+08:00010102 夫妻間相互贈與房屋，是否仍應報繳契稅？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-29286547268793594692012-01-11T18:14:00.000+08:002012-01-11T18:14:00.474+08:00010101 欠稅大戶將延長執行期限

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-22321231501213255842012-01-11T17:42:00.000+08:002012-01-11T17:42:00.277+08:00111270 保險理賠款應列報其他收入

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-82506729518638383222012-01-10T17:41:00.001+08:002012-01-10T17:41:01.327+08:00111269 年節贈送禮券之相關課稅規定

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-26401246061804132882012-01-10T17:41:00.000+08:002012-01-10T17:41:00.663+08:00111268 軍教人員之薪資所得自101年1月1日起課稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-1457174026523114722012-01-09T17:40:00.001+08:002012-01-09T17:40:02.725+08:00111267 個人建屋出售或提供土地與建商合建分屋出售，是否要辦營業登記課稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-52439821778971764772012-01-09T17:40:00.000+08:002012-01-09T17:40:00.234+08:00111266 營業人出售自用乘人小汽車仍應開立統一發票

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-80213649471886431432012-01-08T17:39:00.001+08:002012-01-08T17:39:00.764+08:00111265 營利事業對政黨、政治團體及擬參選人之捐贈，得於規定限額內列報費用。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-49740641682810333102012-01-08T17:39:00.000+08:002012-01-08T17:39:00.432+08:00111264 出租土地之收入，只得減除該土地當年度繳納之地價稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-47058522741761953252012-01-07T17:38:00.001+08:002012-01-07T17:38:00.688+08:00111263 電子計算機開立統一發票之營業人，不可用同1組字軌號碼以續下頁方式開立發票。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-62082969234180803262012-01-07T17:38:00.000+08:002012-01-07T17:38:00.217+08:00111262 售後租回資產其出售之損益為未實現損益,應予遞延分年攤銷

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-32308232223329497642012-01-06T17:37:00.001+08:002012-01-06T17:37:00.169+08:00111261 納稅義務人銷售特種貨物及勞務稅條例規定之不動產時應如何辦理申報

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-58719673684765146502012-01-06T17:37:00.000+08:002012-01-06T17:37:00.533+08:00111260 被繼承人死亡前2年內贈與配偶免課贈與稅之財產，應併入遺產總額申報

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-55464193353351217852012-01-05T17:36:00.000+08:002012-01-05T17:36:00.478+08:00111259 股份有限公司股票未經簽證發行，股東轉讓股份，非屬證券交易稅課徵範圍，應依法繳納所得稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-71602003003652633112012-01-05T11:35:00.000+08:002012-01-05T11:35:01.197+08:00111258 機關團體銷售貨物或勞務所繳納之所得稅於計算支出比例時可併入支出項下計算

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-9325546254637359842012-01-04T11:34:00.001+08:002012-01-04T11:34:00.301+08:00111257 年終將屆，兼營營業人申報100年度最後一期營業稅時，應依規定辦理年度營業稅額調整，以免受罰。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-26218736944087351562012-01-04T11:34:00.000+08:002012-01-04T11:34:00.871+08:00111256 公司故意誤用會計處理程序，恐遭國稅局處罰

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-88021916445274947212012-01-03T11:33:00.001+08:002012-01-03T11:33:00.287+08:00111255 營業人銷售貨物勞務之定價應內含營業稅，否則將遭處罰。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-71339961580490016122012-01-03T11:33:00.000+08:002012-01-03T11:33:00.633+08:00111254 年終舉辦尾牙、摸彩之支出，可列報費用

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-62829551908699464252012-01-02T11:32:00.001+08:002012-01-02T11:32:00.884+08:00111253 出售農地予公司，應課徵特種貨物及勞務稅。

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-37237692467294083892012-01-02T11:32:00.000+08:002012-01-02T11:32:00.576+08:00111252 健康醋等可供直接飲用屬飲料品，應課徵貨物稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-16146130991760965392012-01-01T11:31:00.000+08:002012-01-01T11:31:00.340+08:00111251 幫未成年子女購買定期定額基金，要不要申報贈與稅？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-78445114486018091392012-01-01T11:27:00.000+08:002011-12-27T11:30:55.318+08:00111250 獨資、合夥組織之營利事業，對稽徵機關核定其營利事業所得額之處分如有不服之復查

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-59648996104608136882011-12-31T11:26:00.001+08:002011-12-31T11:26:00.543+08:00111249 個人承包工程並自負盈虧，應辦理營業登記，並開立統一發票報繳營業稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-30358149972195024802011-12-31T11:26:00.000+08:002011-12-31T11:26:00.735+08:00111248 遺族領取的撫卹金及喪葬費是否要課徵綜合所得稅？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-15329591112921403472011-12-30T11:25:00.001+08:002011-12-30T11:25:00.618+08:00111247 出售新購之第2戶房地免課特種貨物及勞務稅，應以「換屋」為前提

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-78012715540021641132011-12-30T11:25:00.000+08:002011-12-30T11:25:01.687+08:00111246 技術授權收入無所得稅法第25條第1項規定之適用

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-89927494137503701502011-12-29T11:24:00.000+08:002011-12-29T11:24:00.093+08:00111245 未依所得稅法第88條規定扣繳稅款，除應補繳稅款外尚需辦理扣繳憑單補報

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-34396320235988183212011-12-29T11:23:00.000+08:002011-12-29T11:23:00.718+08:00111244 子女婚嫁時，父母所贈與之財物，是否課徵贈與稅？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-63105229965419903192011-12-28T11:23:00.000+08:002011-12-28T11:23:00.061+08:00111243 短報、漏報特種貨物及勞務稅，小心遭補稅處罰

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-40845628697483700302011-12-28T11:22:00.000+08:002011-12-28T11:22:00.160+08:00111242 建國百年歡喜結婚，贈與子女婚嫁財物多少，才不用繳到贈與稅呢？

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-33509569458450137172011-12-27T11:22:00.003+08:002011-12-27T11:22:48.041+08:00111241 給付國外佣金支出係透過第三者轉付者，應提供轉付之資金證明文件

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-18121848213677343472011-12-27T11:22:00.001+08:002011-12-27T11:22:22.820+08:00111240 所得稅法增訂幼兒學前特別扣除額，可減輕家有幼兒者的稅捐負擔

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-77503903161488129672011-12-26T16:59:00.001+08:002011-12-26T16:59:00.407+08:00111239 因欠稅被限制出境，須全部繳清或提供足額擔保始可解除出境限制

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-85140816361291475702011-12-26T16:59:00.000+08:002011-12-26T16:59:00.785+08:00111238 個人以營利為目的從事出租房屋行為，應依法辦理營業登記並課徵營業稅

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-44145205823120372112011-12-25T16:58:00.001+08:002011-12-25T16:58:00.429+08:00111237 扣繳義務人雖已扣繳稅款，仍應注意依限按實填報及填發扣繳憑單，以免受罰

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-52902093398670024922011-12-25T16:58:00.000+08:002011-12-25T16:58:00.071+08:00111236 基本稅額係以基本所得額超過600萬元之部分按20%計算之

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-75747174933745379742011-12-24T16:57:00.001+08:002011-12-24T16:57:00.724+08:00111235 購買國外勞務應注意事項

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-57445996716644700252011-12-24T16:57:00.000+08:002011-12-24T16:57:01.038+08:00111234 採直接扣抵法且符合特定要件的兼營營業人，申報100年度最後一期營業稅應經會計師查核簽證

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-32027341644002266592011-12-23T16:57:00.000+08:002011-12-23T16:57:00.088+08:00111233 限制出境期間逾5年雖經解除出境限制，惟欠稅並不因此註銷

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.comtag:blogger.com,1999:blog-6539896732806096525.post-11025289623643647322011-12-23T16:56:00.000+08:002011-12-23T16:56:00.117+08:00111232 提起訴願應繳納半數稅款或提供相當擔保，否則將被移送強制執行

張碧霜會計師http://www.blogger.com/profile/06849688744166349439noreply@blogger.com