Hsiuping University of Science and Technology Institutional Repository : Item 310993100/6479

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HUSTIR > College of Management > Department of Applied Finance > Journal > Item 310993100/6479

Please use this identifier to cite or link to this item: http://ir.hust.edu.tw/dspace/handle/310993100/6479

Title:	營業稅申報作業錯漏態樣
Authors:	丁玉湄曾瑞吟
Contributors:	應用財務金融系
Keywords:	營業稅
Date:	2018-05-31
Issue Date:	2018-07-24T06:29:34Z
Abstract:	營業稅的申報要有條理的帳目為基礎，找專業事務所整理帳務有許多要注意的事項，目的之一是落實每兩個月申報一次的營業稅，在這邊整理出關於營業稅錯報要項。從業人員不只要具備會計基本概念，而且要知道會計原理，也要對於營業稅法規清楚，更要對新稅法的更新時常注意，提升所具備的專業技能、經驗與知識，增進生產力，提升會計師事務所的經營績效。本文由會計師事務所從業知識具公共財性質之角度切入，來探討營業稅錯報問題及應注意事項。
Appears in Collections:	[Department of Applied Finance] Journal

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