採用國際會計準則功能性貨幣之營利事業所得稅議題

Study on the Adoption of Functional Currency for Business Income Tax Under IFRSs

陳裕明(Yu-Ming Chen)

指導教授 ： 黃俊杰

國立中正大學/法學院/財經法律學系/碩士(2015年)

摘要

國際社會的發展和全球化的競爭，是讓多數國家在這一個潮流中無法置身於事外。而且，在以往每個國家還可制定屬與自己的法規，但在國際交易和交流頻繁下，統一法規的需求，便因應而生。國際會計準則也就是在此環境下誕生，整合全球財務報表原則，大家閱讀的財務報表格式一致性，達到資料的流通性與可比較性。
以往國幣當然是會計帳務記載的本位貨幣，但隨著國際貿易的盛行，交易的計價不再只有本國貨幣，而是也有其他國家的貨幣。所以，匯率的換算和外匯的管理就越來越重要。此外，網路及電子資訊的快速進步，電子交易一日千里，對於國幣、功能性貨幣又是更大一項衝擊，如何選擇合適記帳幣別並能忠實反映企業經營結果，又可讓政府營利事業所得稅計算可以合理表達和接受，這是考驗企業、政府之間的智慧。
建立良好的投資環境是政府和企業都需一起投入心力，尤其是台灣所處的地理環境和資源缺乏，偏離於國際世界之外，對台灣絕對不是最好的選擇，如何有效和全面考量變化，並即時抓住機會，不然一有所閃失，其他國家發展將快速超越台灣，而且也不會給我們追上的空檔，我們更要小心謹慎面對國際的變化，不可過於保守甚至故步自封，影響台灣未來和經濟的發展。

關鍵字

功能性貨幣 ； 國幣 ； 國際會計準則 ； 營利事業所得稅

並列摘要

In earlier days, countries around the world regulate their own rules; however, the development of international society and global competition no longer allows a country to stay aloof. With more common international trade and exchange, the need for a unified regulation emerges, and the International Financial Reporting Standard (IFRS) was hence developed. IFRS marks the integration of financial reporting principles around the globe and provides a common framework for the financial report, facilitating data liquidity and comparison.
National currency was considered the standard currency for book keeping. With the prevalence of international trade, national currency is no longer the only currency used for trading and pricing. The importance of currency conversion and exchange rate management has since then increased. In addition, the rapid development of internet and electronic information has led to tremendous progress in e-commerce, and at the same time had significant impact on national and functional currencies. Consequently, how to select a currency that serves the purpose of book keeping while at the same time faithfully reflect business operation and adequately play its role for business income tax calculation, will be a challenge for the enterprise as well as the government.
The government and business sectors will need to work jointly to establish a good investment environment. Taiwan is located at an unfavorable geographic location and lacks natural resources; thus, being isolated from the international society will not be a good choice for this island nation. We will need to take all the factors and changes into consideration and seize the chance; otherwise, it is likely that Taiwan will be surpassed by other nations and fall far behind. More cautious, not conservative nor complacent, measures should be taken to ensure a positive economic development and brighter future for Taiwan.

並列關鍵字

Functional Currency ； National Currency ； International Financial Reporting Standards ； Business Income Tax

參考文獻

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