The certified public bookkeepers act legislation influence the bookkeepers
碩士 === 逢甲大學 === 會計所 === 99 === The certified public bookkeeper act legislation has necessity of truly the existence to the accredited bookkeepers, no matter the safeguard of work power, the service responsibility, the duty, and the business scope have the explicit limits. The mechanism of the certif...
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ndltd-TW-099FCU053850262015-10-21T04:10:28Z http://ndltd.ncl.edu.tw/handle/28878377631601945547 The certified public bookkeepers act legislation influence the bookkeepers 記帳士法立法對記帳士執業環境影響之研究 Shu-chen Chang 張淑珍 碩士 逢甲大學 會計所 99 The certified public bookkeeper act legislation has necessity of truly the existence to the accredited bookkeepers, no matter the safeguard of work power, the service responsibility, the duty, and the business scope have the explicit limits. The mechanism of the certified public bookkeeper act also enables the jobholders to rely on. Also, the legitimate trade union pursues the maximum benefit of the business, and is coordinated between the disparagement of the business, and hope that government should as fast as possible repair the law to enable the bookkeepers also the equality to receive legal the protection. This study collected related tax affairs proxy mechanism of various countries, and discussed tax affairs proxy mechanism necessity. It auxiliarily provides the questionnaire, collected business people, the tax affairs acts the personnels, the academic circle, the tax staffs and the students, the discussion on where graduated from, the education level, service industry and the period of service to the present tax affairs agent mechanism view whether to have the different view. The findings show that the different service industry has obviously different views on the stipulation and the execution of the certified public bookkeeper act; people of the different education level have obviously the same opinion to assist the tax authorities to levy taxes legally, reduces the tax authorities arduous examination load. The contributions of this research: the accounting gentleman jobholders should strengthen the specialized knowledge, and promote service quality; the trade union should strengthen the organization’s members’ autonomy: government controlling organization manage effectively; the students that join this line in the future study the specialized subject; to public figures who have accounting service demand, the specialized knowledge and the fair objective standpoint can obtain faith and the support from the taxpayer. All things demonstrate that the accredited bookkeeper legalization has the positive influence to the accredited bookkeepers; moreover, the certified public bookkeeper act legislation has more positive significance to the accredited bookkeepers none 賴永裕 2011 學位論文 ; thesis 140 zh-TW |
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碩士 === 逢甲大學 === 會計所 === 99 === The certified public bookkeeper act legislation has necessity of truly the existence to the accredited bookkeepers, no matter the safeguard of work power, the service responsibility, the duty, and the business scope have the explicit limits. The mechanism of the certified public bookkeeper act also enables the jobholders to rely on. Also, the legitimate trade union pursues the maximum benefit of the business, and is coordinated between the disparagement of the business, and hope that government should as fast as possible repair the law to enable the bookkeepers also the equality to receive legal the protection. This study collected related tax affairs proxy mechanism of various countries, and discussed tax affairs proxy mechanism necessity. It auxiliarily provides the questionnaire, collected business people, the tax affairs acts the personnels, the academic circle, the tax staffs and the students, the discussion on where graduated from, the education level, service industry and the period of service to the present tax affairs agent mechanism view whether to have the different view. The findings show that the different service industry has obviously different views on the stipulation and the execution of the certified public bookkeeper act; people of the different education level have obviously the same opinion to assist the tax authorities to levy taxes legally, reduces the tax authorities arduous examination load. The contributions of this research: the accounting gentleman jobholders should strengthen the specialized knowledge, and promote service quality; the trade union should strengthen the organization’s members’ autonomy: government controlling organization manage effectively; the students that join this line in the future study the specialized subject; to public figures who have accounting service demand, the specialized knowledge and the fair objective standpoint can obtain faith and the support from the taxpayer. All things demonstrate that the accredited bookkeeper legalization has the positive influence to the accredited bookkeepers; moreover, the certified public bookkeeper act legislation has more positive significance to the accredited bookkeepers
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none Shu-chen Chang 張淑珍 |
author |
Shu-chen Chang 張淑珍 |
spellingShingle |
Shu-chen Chang 張淑珍 The certified public bookkeepers act legislation influence the bookkeepers |
author_sort |
Shu-chen Chang |
title |
The certified public bookkeepers act legislation influence the bookkeepers |
title_short |
The certified public bookkeepers act legislation influence the bookkeepers |
title_full |
The certified public bookkeepers act legislation influence the bookkeepers |
title_fullStr |
The certified public bookkeepers act legislation influence the bookkeepers |
title_full_unstemmed |
The certified public bookkeepers act legislation influence the bookkeepers |
title_sort |
certified public bookkeepers act legislation influence the bookkeepers |
publishDate |
2011 |
url |
http://ndltd.ncl.edu.tw/handle/28878377631601945547 |
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