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Elite & Co., CPAs

About

Elite & Co. (CPAs) and its affiliates integrate auditing, taxation, risk management, financial consulting and management consulting services to provide companies with a full range of professional services.

  • Tax planning

  • Accounting

  • Teller management

  • Auditing

  • Professional consultation

Services

Company establishment – local capital / foreign investment Factory Registration
Company relocation & registration Account bookkeeping A/B
Salary Management A/B Teller Management
Tax Registraion Treasury Registration
Professional tax counsel Tax consultant
Company Registration
Accounting Service
Tax & Financial Services
Registration Services

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FAQ

First : Company ID (for example: AA Studio, BB Enterprise)

Second: Limited company

Third : Limited by shares

There is currently no capital limit. However, if the company needs daily operation, bank loans or participation in bidding, it may require sufficient capital. Therefore, it is still necessary to consider the amount of capital when setting up. If you need to increase or decrease the amount of capital in the future, you can also register the change through capital increase/deduction of capital.

(1) If the organization type is “Company ID”, it cannot be changed to a limited company or a company limited by shares. It can only be done by dismissing the company ID and re-establishing the company.

(2) If the organization type is ” Limited Company”, it can be changed into a company by changing registration.

(3) If the organization type is “company limited by shares”, it cannot be changed to a limited company or company ID, and it can only be re-established after dismissing.

If the company does not have account bookkeeping, it is very unfavorable in the tax filing or the IRS, and it also violates the commercial accounting law. If it is not possible to hire a full-time accountant due to cost considerations, the accounting firm can assist in handling accounting and bookkeeping matters.

The benefits of using accounting firms to assist with accounting and bookkeeping are as follows: The cost is lower than hiring a full-time accountant, the accountant has complete knowledge of tax law, and can assist the company in responding to and preparing information for the company’s accounting checks and tax bureaus etc.

在一般最安全的內部控制制度下,出納人員應與會計人員/記帳人員分屬不同人(即所謂的管錢不管帳),若公司因成本考量無法聘請兩位專職人員,可以將出納事務委外,由會計師事務所協助出納事宜,達到最佳之內部控制。本所服務不少境外公司或外商公司之日常出納作業,透過此等方式,將公司金錢資產被內部員工虧空的機率降低。

According to Article 3 of the Measures for Entrusting Accountants to Check the Declaration and Income Tax of the Profit-making Enterprise, the following profit-making businesses shall, upon their expiration of the income tax settlement report of the for-profit business, entrust an accountant approved by the Ministry of Finance to register as a tax agent to verify the declaration:

(1) Financial industry: banking, credit cooperatives, trust and investment, ticket finance, financing leasing, securities (except securities investment consultancy), futures and insurance. In accordance with the Financial Holding Company Law or the Corporate Mergers and Acquisitions Act or other legal provisions, the profit-making business of the income tax settlement report shall be merged.

(2) Public offering company: a profit-making business that publicly issues shares.

(3) Companies that are tax-free and have a revenue of more than NT$50 million: According to the original incentive investment regulations or the promotion of industrial upgrading regulations or other legal provisions, the annual profit of the company is approved for the profit-making business of exemption from profit-making business income. Those whose operating income is NT$50 million or more.

(4) Companies with a revenue of more than NT$100 million: those that do not belong to the above four profit-making businesses, and whose annual net operating income and non-operating income are NT$100 million or more.

(1) Reduce the risk of being audited by the IRS:

Companies that typically earn more than NT$30 million, if the tax return information is not certified by an accountant, is nearly 100% checked by the IRS every year. However, if the accountant has already applied for registration, the accountant has pre-replaced the IRS and issued a check report to the IRS. The rate of random checks will be greatly reduced.

(2) When audited by the Internal Revenue Service, the accountant may be appointed:

If the company has filed a registration for the accountant and the accountant issues a check report, the company will be accounted for by the accountant on behalf of the company to the State Administration of Taxation. The accountant will face the audit of the IRS. Just like when the public has a legal dispute, they will ask the lawyer to act on behalf of the prosecutor or judge on behalf of the client. Because the person in charge of the company has not been trained in professional tax law, and directly confronts the inspection and inquiries of the IRS, it often does not know the norms of professional terms or tax laws. There may be misunderstandings or mistakes in communication, resulting in tax or fines.

(3) Profit and loss:

According to the tax law, if the accountant is required to make a “tax registration” and the account book is complete in the year of loss and deduction, the loss of the previous ten years can be deducted from the net profit of the year. If there is no surplus after the deduction, there is no tax. If there is any surplus, the remaining net profit will be taxed. Therefore, if you do not ask an accountant to make a tax registration, the loss of the previous ten years cannot be used to deduct the net profit of the current year or later.

(4) The increase in the limit for the presentation of the communication fee:

According to the tax law, if the tax information of the company in the current year is certified by an accountant, the current limit of the communication fee that can be reported in the year is relatively high, which can relatively reduce the tax burden.

The law stipulates that the financial statements of the following companies should be verified by an accountant:

(1) Organizations with paid-in capital of more than NT$30 million.

(2) Organizations with bank loans exceeding NT$30 million.

(3) A company whose shares are publicly issued.

(4) Private schools.

(5) A consortium that has a total asset of more than 100 million yuan or an annual income of more than NT$10 million.

(6) Political parties, political organizations, and candidates who receive a total amount of NT$8 million or more.

The state-level investment company’s director’s seat was confirmed by Wu Rongyi, the former deputy director of the Executive Yuan. Chen Tianzhi, the chairman of the National Development Association, said that the problem of finding someone has been resolved. Then he entered the company’s preparatory stage and initially planned to raise funds by a scale of NT$10 billion. The first file is to raise NT$2 billion of IoT funds in response to the “Asian Silicon Valley” project, which is under the responsibility of the China Development Association, in the “five plus two” innovation industry.

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Cross-border e-commerce has no fixed business premises in Taiwan, with annual sales of more than 480,000 yuan. On May 1st, it is necessary to register tax and report business tax. Since the business tax taxpayer of imported labor is converted from a buyer to an overseas e-commerce, a 5% business tax may be passed on to the consumer.

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SBIR

The SMEs of the Ministry of Economic Affairs held the 309th and 310th Steering Meetings of the Small Business Innovation and R&D Program (SBIR) on April 14, 2006. They reviewed and approved 5 mechanical fields, 3 electronic fields, and 3 in the information security, 6 in the field of Chemical Industry, 2 in the digital content, 8 in the service field, and 2 in the biotechnology field, a total of 29 SMEs will be subsidized for the research and development of the innovative technology/service R&D plan. The approved list is attached as follows

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公司法怎麼修 官民相對論

The company’s civil law enforcement committee is deadlocked with the Ministry of Economic Affairs for the company’s registration of the “E-platform”. Wang Meihua, the deputy head of the Ministry of Economic Affairs, particularly emphasized that “the Ministry of Economics has absolutely no opposition to E-ization.” E-independence has nothing to do with the revision of the law, even without revision we should make E more friendly. Fang Jialin, a professor at the School of Law of the University of Political Science and Law, said that he supports the Ministry of Economic Affairs in the revision of the main axis of the law, but the biggest difficulty in the new venture is the high degree of control. The biggest reason is…

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