Tax Planning for Income Tax Integration
碩士 === 國立臺灣大學 === 會計學系 === 86 === As our country adopts income tax integration, individuals and enterprises should restructure their investment and financing decisions, accounting treatment, and strategies of tax planning. Among them, how tax planning sho...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1998
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| Online Access: | http://ndltd.ncl.edu.tw/handle/12877934755287021949 |
| Summary: | 碩士 === 國立臺灣大學 === 會計學系 === 86 === As our country adopts income tax integration, individuals and
enterprises should restructure their investment and financing
decisions, accounting treatment, and strategies of tax
planning. Among them, how tax planning should be changed to
maximize the wealth of the related individuals or organizations
is most concerned by accountants. Therefore the main purpose of
this study is to explore tax planning strategies for income tax
integration.
This thesis first begins with the introduction and discussion
of income tax integration adopted in Taiwan in 1998. And then
the thesis discusses related papers and articles about tax
planning. After reviewing the extant literature, the study uses
many examples to demonstrate tax planning strategies for
individuals and enterprises to cope with the new laws of tax
integration.
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