行政院金融監督管理委員會宣佈自2013年起我國公開發行公司將分兩階段直接採用國際會計準則(IFRSs),至於非公開發行公司之中小企業會計準則將何去何從?主管單位經濟部尚在研議中,未有定論。我國中小型企業為數眾多,規模小,且不具公共責任,基於財務報表使用者簡單及成本效益考量,不適合與公開發行公司一體適用較複雜之國際會計準則,未來大小會計準則勢必分流,因此直接採用中小企業版國際財務報導準則(IFRS for SMEs),或參酌另訂適合我國國情之中小企業會計準則,可能是較佳之發展方向。然而導入IFRS for SMEs,不僅影響企業之財務報表,亦對企業之稅務面產生重大影響。 本研究透過文獻分析與比較研究法,簡介IFRS for SMEs發展歷程,彙整分析世界主要國家財務會計原則分流之現況,及探究我國中小企業特性及所得稅申報偏好方式,並對我國財務會計準則公報、IFRSs 及IFRS for SMEs進行比較分析,進而對中小企業首次適用IFRS for SMEs產生之稅務問題,以及導入IFRS for SMEs後之重大稅務議題進行分析,藉以提出本研究之結論與建議: 一、我國中小企業規模較小,為減少中小企業會計處理成本,主管機關決定其會計準則發展方向及稅法修訂時,宜考慮財、稅會處理之差異。 二、未來大小企業分別適用不同財務會計準則,稅務問題更加複雜化,應加強稅務人員專業訓練,提昇查核品質。 三、首次適用新的會計準則,因追溯調整所產生之相關損益是否應予課稅,以及導入IFRS for SMEs後因財稅差異對所得稅之影響,主管稽徵機關宜儘早研議明確規範,並修訂相關法令,以杜爭議。 四、從事相同經濟活動的不同公司之租稅負擔,不宜因採用IFRSs與否而有所不同。主管稽徵機關為因應IFRSs之導入,研議修訂稅法時,基於公平原則,為數眾多之中小型企業宜一併考慮並一體適用。
The Financial Supervisory Commission of the Executive Yuan announced that public companies shall directly implement the IFRSs in two phases starting in 2013. Nonetheless, the competent authority, the Ministry of Economic Affairs, is still under discussion and has not yet reached resolution for the accounting guidelines targeting non-public SMEs. There is a large number of SMEs in Taiwan with small scale and without the public responsibilities. Based on the user simplification of financial statements and consideration of cost effectiveness, SMEs are not recommended for the application of IFRSs targeting public companies. In the near future, accounting guidelines for large corporations or SMEs will inevitably diverge. Hence it is recommended to directly implement the IFRS for SMEs or refer to SME accounting principles applicable to our State. Nonetheless the implementation of IFRS for SMEs not only has influence on the financial statements of corporations but will also have significant impact on the business tax. The study introduced the development course of IFRS for SMEs, reviewed and analyzed the status of segregation of financial accounting principles for major countries in the world, and explored the characteristics of SMEs in Taiwan and their preference in tax reporting, as well as conducting comparative analysis on our financial accounting principles reporting, IRFRs, and IFRS for SME; the study therefore analyzed taxation issues for SMEs first applying IFRS for SMEs and the major taxation issues after the implementation of IFRS for SMEs, in attempt to propose the conclusion and recommendation in this study. 1. Due to the smaller scale of our SME, the competent authorities should take into consideration of difference between financial and taxation process when determining the development direction and tax modification for accounting principles, in order to reduce the accounting process costs for SMEs. 2. In the future, the different scale of corporations should be applied with different financial accounting principles and tax officers should strengthened with competent training as tax issues become increasingly complex, in order to improve audit quality. 3. The first new accounting principles applied should be examined for taxable income/loss related to retroactive adjustment and the influence of implementing IFRS for SMEs on income tax due to tax difference. The competent authorities are recommended to study and clarify with laws and regulations, in addition to modifying relevant regulations to avoid disputes. 4. The tax burden on different companies engaged in the same economic activities should not differ due to the implementation of IFRSs or not. To cope with the introduction of IFRS, the competent authorities should take into consideration of the large number of SMEs for one applicable standards based on principle of fairness, when formulating modification to tax laws.