營建業為國家整體經濟的火車頭工業,且頗具複雜多變性。營建業的稅務與帳務處理,涉及稅法與財務會計準則公報的規定存有財稅差異,向為徵納雙方所困擾。 早期稅務掛帥,營建業的帳務處理無不以稅法規定馬首是瞻。直至民國76年7月20日財團法人中華民國會計研究發展基金會財務會計原則委員會公布財務會計準則公報第11號「長期工程合約之會計處理準則」,規定對於會計年度結束日在76年12月31日(含)之財務報表應於適用之。稅捐主管機關財政部於79年初採納財務會計準則公報的精神,修正營利事業所得稅查核準則第24條,但並未全盤照收。復於81年初再次修正,始將公報採用全部完工法條件及完工比例法之計算納入稅務會計,但仍存有些許財稅差異。 本研究即在探討如何縮短財稅差異,期使財稅合一,及檢討不合時宜法令,建議財政部作修法參考,如修正查核準則第63條、第32條、第24條等相關規定;至於,營建業利息資本化的財稅差異不小,且目的各有不同,難能強求一致,建議業者,乃平時帳務依財務會計準則處理,於所得稅申報時,再依稅法規定作帳外調整以之因應。
The construction industry is the locomotive engine of a national overall economic development, complicated and versatile indeed. The tax and accounting management of this industry involve with the tax law of the Republic of China and Statement of Financial Accounting Standards (SFAS), but the tax accounting differences between the two have beset the tax administration and proprietors for long. In early stages tax was everything, and the accounting management in the construction industry had to follow its lead. Not until July 20th, 1987, had the Financial Accounting Standards Board (FASB) of the Accounting Research and Development Foundation announced the Taiwanese Statement of Financial Accounting Standards (SFAS) No.11 “Accounting Principle for Long-term Construction” stipulating that financial statements applicable to the fiscal year of 1987 (on and by December 31, 1987) be incorporated with SFAS No.11. In 1990 the Ministry of Finance, competent authority of tax, adopted the spirit of SFAS and amended the Article 24 of the Guidelines for Examination of Profit-Seeking Enterprise Income Taxes , but only partially. Later in 1992 the Ministry adopted the completed contract method and the percentage-of-completion method referred in SFAS to amend regulations of tax accounting. However, some tax accounting differences remains. This study attempts to reduce the difference by making tax consistent with accounting, reviewing any obsolete regulations, such as Article 63, 32, and 24 of the Guidance for Examination of Profit-seeking Enterprise Income Tax, and proposing suggestions to the Ministry of Finance as the reference while it amending relevant statutes. Yet, the interest capitalization has separate purposes in tax and accounting, which is hard to be integrated. Thus, this study suggests that proprietors follow SFAS in normal times and do the adjustment out of accounts pursuant to the tax law while declaring taxes.