Saving Tax Effect –The Case of Enterprises to set up a Foundation
碩士 === 義守大學 === 管理學院碩士班 === 97 === Taiwan''s current law has some tax concessions for the legal Foundation. Enterprise to establish the foundation not only to reach the goal of social responsibility, but also can help companies do more for effective saving tax. However, under the current t...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2009
|
Online Access: | http://ndltd.ncl.edu.tw/handle/10744162043540277414 |
id |
ndltd-TW-097ISU05121021 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-097ISU051210212016-05-04T04:17:06Z http://ndltd.ncl.edu.tw/handle/10744162043540277414 Saving Tax Effect –The Case of Enterprises to set up a Foundation 節稅效果之探討-以企業成立基金會為例 Jia-jia Tsai 蔡嘉佳 碩士 義守大學 管理學院碩士班 97 Taiwan''s current law has some tax concessions for the legal Foundation. Enterprise to establish the foundation not only to reach the goal of social responsibility, but also can help companies do more for effective saving tax. However, under the current tax system, Different roles tax benefit affect deeply for Enterprises behavior and the purpose of the donation. Therefore, this paper explore the Enterprise to set up the Foundation for the impact of the tax burden, as well as the tax effect of enterprises, Blockholder and small shareholders, in the following: First, enterprise established the foundation impact of the tax for enterprises, Blockholder and small shareholders is not significant. Second, not consider the case of enterprise image, Enterprises to set up a foundation and donated part of the proceeds to reduce the amount of profit-seeking enterprise income tax is not cost-effective, the tax effect of this practice is not significant, Therefore, through the Foundation donations are not tax efficient way. Of the blockholder, Small portion of the proceeds from donations, can have the enterprises disposable income to donate part of the power, will more meaningful than only pay income tax. Jen-sin Lee none 李建興 李昭蓉 2009 學位論文 ; thesis 40 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
碩士 === 義守大學 === 管理學院碩士班 === 97 === Taiwan''s current law has some tax concessions for the legal Foundation. Enterprise to establish the foundation not only to reach the goal of social responsibility, but also can help companies do more for effective saving tax. However, under the current tax system, Different roles tax benefit affect deeply for Enterprises behavior and the purpose of the donation. Therefore, this paper explore the Enterprise to set up the Foundation for the impact of the tax burden, as well as the tax effect of enterprises, Blockholder and small shareholders, in the following: First, enterprise established the foundation impact of the tax for enterprises, Blockholder and small shareholders is not significant. Second, not consider the case of enterprise image, Enterprises to set up a foundation and donated part of the proceeds to reduce the amount of profit-seeking enterprise income tax is not cost-effective, the tax effect of this practice is not significant, Therefore, through the Foundation donations are not tax efficient way. Of the blockholder, Small portion of the proceeds from donations, can have the enterprises disposable income to donate part of the power, will more meaningful than only pay income tax.
|
author2 |
Jen-sin Lee |
author_facet |
Jen-sin Lee Jia-jia Tsai 蔡嘉佳 |
author |
Jia-jia Tsai 蔡嘉佳 |
spellingShingle |
Jia-jia Tsai 蔡嘉佳 Saving Tax Effect –The Case of Enterprises to set up a Foundation |
author_sort |
Jia-jia Tsai |
title |
Saving Tax Effect –The Case of Enterprises to set up a Foundation |
title_short |
Saving Tax Effect –The Case of Enterprises to set up a Foundation |
title_full |
Saving Tax Effect –The Case of Enterprises to set up a Foundation |
title_fullStr |
Saving Tax Effect –The Case of Enterprises to set up a Foundation |
title_full_unstemmed |
Saving Tax Effect –The Case of Enterprises to set up a Foundation |
title_sort |
saving tax effect –the case of enterprises to set up a foundation |
publishDate |
2009 |
url |
http://ndltd.ncl.edu.tw/handle/10744162043540277414 |
work_keys_str_mv |
AT jiajiatsai savingtaxeffectthecaseofenterprisestosetupafoundation AT càijiājiā savingtaxeffectthecaseofenterprisestosetupafoundation AT jiajiatsai jiéshuìxiàoguǒzhītàntǎoyǐqǐyèchénglìjījīnhuìwèilì AT càijiājiā jiéshuìxiàoguǒzhītàntǎoyǐqǐyèchénglìjījīnhuìwèilì |
_version_ |
1718255312941613056 |