臺灣稅務會計記帳代理業之研究－以K會計事務所爲例

隨著知識經濟快速發展，稅務法令及問題日趨繁雜；惟有借重稅務會計專業人才，始能有效協助稅務法令的推動，並降低政府稽徵成本。尤其，臺灣營利事業以中小企業居多，通常未編制稅務會計專業人才；加上委託記帳代理成本較低，且可減少被國稅局罰款之前提下，稅務會計記帳代理業於焉產生。稅務會計記帳代理業係屬服務業，除須順應政經法令及社會文化等外在環境的急遽變遷外，仍須審慎配合稅務會計記帳作業的多元需求。因此，稅務會計記帳代理業與中小企業可謂相互依存，對國稅局、稅務稽徵機關而言，扮演重要的角色。質言之，稅務會計記帳代理業旨在提供納稅義務人專業與即時的服務，協助合法節稅及減少報稅錯誤案件的發生，增益中小企業競爭力；進而，健全的會計制度，期達融資與節稅之最佳效益，俾創造徵納雙贏的境界。最後，輔以K會計事務所爲實證案例；同時，結合Porter's五力模型與SWOT分析，以及Weihrich's TOWS矩陣分析，探討稅務會計記帳代理業之競爭優勢、服務品質及關鍵成功因素。本研究主要結果，兼具學理與實務參考價值。

關鍵字

稅務會計；記帳代理業；五力模型； SWOT分析

並列摘要

With the rapid development of knowledge-based economy and the increasingly complex problems regarding tax laws, the tax accounting professionals are greatly demanded to effectively assist in promoting the tax laws and reduce government's auditing and collection costs. Particularly, in Taiwan, most small and medium enterprises are for-profit enterprises, which usually have no tax accounting professionals in the establishment. In addition, under the premise of the lower cost of accounting agency entrusted and the less chance of Internal Revenue Service (IRS) penalties, tax accounting agency industry was born. Since tax accounting agency industry is a service business, except to comply with the rapid change of external environment such as political and economic regulations and social cultural etc., it is required to work carefully with the tax accounting for diverse needs. Therefore, the tax accounting agency industry is closely interdependent with small and medium enterprises (SMEs). And for the IRS and tax authorities, it plays an important role. In essence, the tax accounting agency industry is designed to provide taxpayers with immediate professional services to help legitimate tax savings and reduce the tax errors to gain the competitiveness of SMEs. Furthermore, with a sound accounting system it is hoped to achieve the best efficiency of financing and tax saving and create a win-win situation for both tax collectors and taxpayers. Finally, in this research, K accounting firm is taken as an empirical study case. The combination of Porter's five forces model, SWOT analysis, and Weihrich's TOWS matrix analysis, is employed to explore the competitive advantages, service quality and key success factors of tax accounting agency industry. The main results of this research have both theoretical and practical reference value.