A Study on the Certified Public Bookkeepers Act and Tax Agent System

• Main Authors: HUANG PING SHIH, 黃評仕
• Other Authors: LIAO SHIH-JEN
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/05160219331553290208

碩士 === 樹德科技大學 === 金融保險研究所 === 94 === ABSTRACT The Certified Public Bookkeepers Act, a long controversy in Taiwan among bookkeeping practitioners, certified public accountants and the ministry of finance, is promulgated and enforced by president order on June 2 2004. It is an epochal reform to the system of the professional bookkeeping and the tax agent. That deserves our high affirmation for its positive meaning to the whole society. The Professional and Technical Senior Examination for the Certified Public Bookkeepers is also held on December 17 and 18,2005, for the first time in Taiwan. In this article, a further comparative analysis will be used on various versions of the Certified Public Bookkeepers Act, which are the drafts of the Act at the plan stage. Additionally, a horizontal analysis and a vertical analysis will also be performed on the Certified Public Bookkeepers Act and Taiwan’s tax agent system. The horizontal one presents a comparison among Taiwan, Taiwan’s neighborhood and those major countries in the world. And the Vertical one is an exploration along the time axis, from the appearance of tax agents and bookkeeping practitioners to the process of striving for the legal protection of job rights. Those arguments around the Act are: the designation of law and agent, the authorities, the practice, the requirement and acquirement of qualification, the possibility to acquire qualification without examination, the subjects and manner of the examination, the acquirement of qualification for the practice before the Act is enforced. The study believe that, the prescription of the Certified Public Bookkeepers Act does not mean a tax agent system has been established in Taiwan, but rather to say, the Act creates a new kind of specialists for tax agent practice and settles down a part of dispute by legitimating those tax and accounting practitioners who have been existent for a long time. However, since Taiwan’s tax agent system is still unfounded, it is necessary to refer the systems from other countries and legislate another law for tax agent. Besides, Those professionals whose jobs are concerned with tax agent practice must be taken into account and included in the new law through the function of the Examination Yuan. People who have specific qualification or people who have the certificate of public accountant, public bookkeeper, lawyer, bookkeeper and tax broker may be exempt from part or all of the subjects of examination to get the tax agent certificate, and then, to build a tax agent system in Taiwan.