如何改進中小企業稅務會計處理之研究

A Study for How to Improve Tax Accounting Practices in Small and Medium Enterprises (SME)

陳安男(An-nan Chan)

指導教授 ： 楊智超

朝陽科技大學/管理學院/企業管理系/碩士(2011年)

摘要

我國的企業組織體系中，中小企業家數占全國總家數的97.91％（經濟部中小企業處2009.12），因規模小，資本額又少，普遍缺乏健全會計制度。經營管理者所重視的是：品牌行銷的建構與技術的創新研發。漠視會計與財務，而且不重視「稅務會計」，尤其是營利事業所得稅、營業稅這一塊，以致多繳「冤枉」的稅賦而不自知，甚至涉及短、漏報所得稅、營業稅等違章罰緩的案例，讓企業蒙受重大損失。
鑑於稅務風險管理亦屬企業管理重要的議題，因此，本研究之目的，即針對前述的稅務會計處理實務問題，採用歸納法就（1）營業收入（2）營業成本（3）營業費用（4）非營業收入及損失（5）資產負債科目（6）所得稅扣繳（7）行政救濟等七個面向提出探討，並根據探討所得向中小企業經營者提出解決問題的改進建議。研究結果盼能喚起中小企業經營者及其會計人員正視「稅務會計」，熟讀稅法，強化稅務會計處理能力，把可能的稅務風險降到最低，提升其經營管理效能。

關鍵字

中小企業 ； 稅務會計 ； 財務會計

並列摘要

According to the census issued in December 2009, by the Small and Medium Enterprise Administration, Ministry of Economy Affairs, the small to mid-size companies currently account for 97.91 percent of the total number of business entities in Taiwan. These companies have small business structures and less capital investments. They usually lack a sound accounting system. Business administrators are deliberately on the lookout for the marketing strategy and also the research and development of a new product. Accounting and Finance are two areas that are often overlooked. Particularly out of ignorance of Tax Accounting in income tax and sales tax causes most business owners to pay more taxes than they are obligated without knowing it. Furthermore, in the event of failing to comply with tax laws, companies are imposed with large fines and penalties that create significant business loss.

In view of risk management in taxation being an important issue of business administration, the purpose of this paper will be examining problems on tax accounting practices from the small and medium enterprise’s perspective and to provide a practical guidance to their business managers. The analysis is focused in seven categories based on the difference of their natures: (1) Business Revenue (2) Cost of Goods Sold (3) Operating Expenses (4) Non-Operating Revenue and Losses (5) Balance Sheet Accounts (6) Income Tax Withholdings (7) Administrative Relief.

It is my hope that this paper will awake the business administrators and accounting staff of the small and medium enterprises to face the challenge of tax accounting; to understand tax regulations; to strengthen their ability in tax accounting practices and, eventually to minimize the risk of tax management and promote the efficiency of business operation

並列關鍵字

Financial Accounting ； Tax Accounting ； SMEs

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