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《本週稅務要聞4/19-4/25》

1. 九類產品進口課反傾銷稅

2. 手機報稅兩情形不適用

3. 綜所稅3大類扣除額報你知

4. 疫情爆發報稅應延長至6月底

5. 繳稅刷卡今年優惠更多元

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Weekly eNews Alert \n《本週稅務要聞1/04-1/10》\n1. 去年稅收估超徵4,000億\n2. 都更房地持有期間從寬計算\n3. 遭資遣員工合條件可領退休金\n4. 捐贈公設保留地可減稅\n5. 公益出租人享租稅優惠勿轉嫁稅金\n\n了解更多:https://reurl.cc/bkneMl\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/bc2db619958f1b18b97f524b1d60ab94a7ba5a2be2351dd56f8e6d620251e5f4tf1c446d19ce6084t0f1bc5dd","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/bc2db619958f1b18b97f524b1d60ab94a7ba5a2be2351dd56f8e6d620251e5f4tf1c446d19ce6084t0f1bc5dd/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/bc2db619958f1b18b97f524b1d60ab94a7ba5a2be2351dd56f8e6d620251e5f4tf1c446d19ce6084t0f1bc5dd/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/bc2db619958f1b18b97f524b1d60ab94a7ba5a2be2351dd56f8e6d620251e5f4tf1c446d19ce6084t0f1bc5dd/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/bc2db619958f1b18b97f524b1d60ab94a7ba5a2be2351dd56f8e6d620251e5f4tf1c446d19ce6084t0f1bc5dd/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/bc2db619958f1b18b97f524b1d60ab94a7ba5a2be2351dd56f8e6d620251e5f4tf1c446d19ce6084t0f1bc5dd/w960"}}}},{"type":"media","id":"12","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞12/28-1/3》\n1. 禁止招攬協議.互不挖角協議\n2. 公益團體所得申報四個注意\n3. 長期廣告費須分年攤提\n4. 維護租稅公平促提升追查效率\n\n了解更多:https://reurl.cc/2DgK79\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/19b9fb03aec8393ab2aa62aa64a4147e8751a08fd9739d8586b10a30312cb9e9tf11eb2e19cd8793t0f116c9e","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/19b9fb03aec8393ab2aa62aa64a4147e8751a08fd9739d8586b10a30312cb9e9tf11eb2e19cd8793t0f116c9e/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/19b9fb03aec8393ab2aa62aa64a4147e8751a08fd9739d8586b10a30312cb9e9tf11eb2e19cd8793t0f116c9e/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/19b9fb03aec8393ab2aa62aa64a4147e8751a08fd9739d8586b10a30312cb9e9tf11eb2e19cd8793t0f116c9e/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/19b9fb03aec8393ab2aa62aa64a4147e8751a08fd9739d8586b10a30312cb9e9tf11eb2e19cd8793t0f116c9e/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/19b9fb03aec8393ab2aa62aa64a4147e8751a08fd9739d8586b10a30312cb9e9tf11eb2e19cd8793t0f116c9e/w960"}}}},{"type":"media","id":"13","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞12/14-12/20》\n1. 生醫產業發展法規要跟上\n2. 房屋無償借親人留意稅事\n3. 買節能家電轉賣不退稅\n4. 新版稅捐稽徵法重罰逃漏稅\n5. 前十月國庫稅收大增兩成\n\n了解更多:https://reurl.cc/n5Wl7n\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/82516f110a5ae19ac708ddd2c09e976bb1598cd1072155ecdb2152a6a260178atf0080f719cf5409t0f000267","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/82516f110a5ae19ac708ddd2c09e976bb1598cd1072155ecdb2152a6a260178atf0080f719cf5409t0f000267/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/82516f110a5ae19ac708ddd2c09e976bb1598cd1072155ecdb2152a6a260178atf0080f719cf5409t0f000267/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/82516f110a5ae19ac708ddd2c09e976bb1598cd1072155ecdb2152a6a260178atf0080f719cf5409t0f000267/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/82516f110a5ae19ac708ddd2c09e976bb1598cd1072155ecdb2152a6a260178atf0080f719cf5409t0f000267/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/82516f110a5ae19ac708ddd2c09e976bb1598cd1072155ecdb2152a6a260178atf0080f719cf5409t0f000267/w960"}}}},{"type":"media","id":"14","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞12/7-12/13》\n1. 領取停職期薪水併入各年度計稅\n2. 企業辦尾牙留意兩項稅務\n3. 國安法補漏保護關鍵技術\n4. 調高囤房稅率其餘維持現行制度\n5. 財政部穩定房市發展從二面向介入\n\n了解更多:https://reurl.cc/Q6r8Y2\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/12c7a4926d45534244502b39f4f7357e568ff2ccf34c7e9d37f85f89ab8f6057tef4d3e919d23427t0ef45559","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/12c7a4926d45534244502b39f4f7357e568ff2ccf34c7e9d37f85f89ab8f6057tef4d3e919d23427t0ef45559/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/12c7a4926d45534244502b39f4f7357e568ff2ccf34c7e9d37f85f89ab8f6057tef4d3e919d23427t0ef45559/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/12c7a4926d45534244502b39f4f7357e568ff2ccf34c7e9d37f85f89ab8f6057tef4d3e919d23427t0ef45559/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/12c7a4926d45534244502b39f4f7357e568ff2ccf34c7e9d37f85f89ab8f6057tef4d3e919d23427t0ef45559/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/12c7a4926d45534244502b39f4f7357e568ff2ccf34c7e9d37f85f89ab8f6057tef4d3e919d23427t0ef45559/w960"}}}},{"type":"media","id":"15","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞11/8-11/16》\n1. 電動車免貨物稅延至2025年\n2. 企業收訂金、尾款皆須開發票\n3. 公司使用存貨抵債應按時價開立發票\n4. 營業人採電子發票納稅憑證開放下載\n5. 核定電動車貨物稅減免延長四年\n\n了解更多:https://reurl.cc/35W7EL\n服務信箱主責：service@korchinacp...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/681f7c72d7596c3161c4706dee111d9a4c904fcfad2f8a4018df5b5a72ee7647ted1502319cb2602t0ed0d194","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/681f7c72d7596c3161c4706dee111d9a4c904fcfad2f8a4018df5b5a72ee7647ted1502319cb2602t0ed0d194/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/681f7c72d7596c3161c4706dee111d9a4c904fcfad2f8a4018df5b5a72ee7647ted1502319cb2602t0ed0d194/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/681f7c72d7596c3161c4706dee111d9a4c904fcfad2f8a4018df5b5a72ee7647ted1502319cb2602t0ed0d194/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/681f7c72d7596c3161c4706dee111d9a4c904fcfad2f8a4018df5b5a72ee7647ted1502319cb2602t0ed0d194/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/681f7c72d7596c3161c4706dee111d9a4c904fcfad2f8a4018df5b5a72ee7647ted1502319cb2602t0ed0d194/w960"}}}},{"type":"media","id":"16","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞10/26-11/01》\n1. 財部修法優化促參投資環境\n2. 能源稅日出條款應及早規劃\n3. 承攬裝修工程須繳營業稅\n4. 最低稅負制G20有共識15%稅基計算\n5. 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Weekly eNews Alert \n《本週稅務要聞10/13-10/18》\n1. 車位小換大須繳6％契稅\n2. 代扣境外稅款十日內報繳\n3. 租稅協定相關優稅不能回溯適用\n4. 財政部針對囤房大戶啟動大查稅\n5. 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Weekly eNews Alert \n《本週稅務要聞10/5-10/12》\n1. 房地合一虛列成本當心挨罰\n2. 促參法三方向翻修引資公建\n3. 貨品交付預收款轉列收入\n4. 專戶內國民年金不得扣押\n5. 物價漲明年報稅少繳？年底前公告\n\n了解更多: 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Weekly eNews Alert \n《本週稅務要聞9/28-10/04》\n1. 售長投股票享優稅\n2. 外商適用租稅協定三要點\n3. 基本工資時薪月薪調幅不宜脫鉤\n4. 社區裝充電樁營建署研修條例\n5. 課徵營業稅小商家延續調減查定稅額\n\n了解更多: 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Weekly eNews Alert \n《本週稅務要聞9/23-9/27》\n1. 房地法拍適用20%稅率\n2. 當企併法遇上勞基法\n3. 企業售屋盈虧互抵照步來\n4. 欠稅大戶財產解凍可由親友提供擔保\n5. 勞工萬元生活補貼本月30日截止\n\n了解更多: https://pse.is/3nygzk\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/f8a302887d4b34528fd5ac6fff036cf345aacdf98246b477b71dc75fc4b9dec7te90aaba19ca9818t0e902c2a","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/f8a302887d4b34528fd5ac6fff036cf345aacdf98246b477b71dc75fc4b9dec7te90aaba19ca9818t0e902c2a/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/f8a302887d4b34528fd5ac6fff036cf345aacdf98246b477b71dc75fc4b9dec7te90aaba19ca9818t0e902c2a/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/f8a302887d4b34528fd5ac6fff036cf345aacdf98246b477b71dc75fc4b9dec7te90aaba19ca9818t0e902c2a/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/f8a302887d4b34528fd5ac6fff036cf345aacdf98246b477b71dc75fc4b9dec7te90aaba19ca9818t0e902c2a/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/f8a302887d4b34528fd5ac6fff036cf345aacdf98246b477b71dc75fc4b9dec7te90aaba19ca9818t0e902c2a/w960"}}}},{"type":"media","id":"21","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞8/31-9/6》\n1. 攬才專法翻修三大誘因\n2. 遺產稅額試算明年上路\n3. 溢繳退稅請求權設限掀論戰\n4. 無形資產交易免稅二要件\n5. 企業享優稅須事前申請\n\n了解更多: https://reurl.cc/2ogp9m\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/ac8a09a38e76562d19132c2a81a8b841350d395c8c900241e0bb6147a39c2a7te7e28b319d26813t0e7daa23","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/ac8a09a38e76562d19132c2a81a8b841350d395c8c900241e0bb6147a39c2a7te7e28b319d26813t0e7daa23/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/ac8a09a38e76562d19132c2a81a8b841350d395c8c900241e0bb6147a39c2a7te7e28b319d26813t0e7daa23/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/ac8a09a38e76562d19132c2a81a8b841350d395c8c900241e0bb6147a39c2a7te7e28b319d26813t0e7daa23/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/ac8a09a38e76562d19132c2a81a8b841350d395c8c900241e0bb6147a39c2a7te7e28b319d26813t0e7daa23/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/ac8a09a38e76562d19132c2a81a8b841350d395c8c900241e0bb6147a39c2a7te7e28b319d26813t0e7daa23/w960"}}}},{"type":"media","id":"22","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞8/24-8/30》\n1. 受贈有價證券也須申報贈與稅\n2. 企業及早因應減碳法規\n3. 盜版發票APP當心個資遭不明網站竊取\n4. 國稅局查三大專案補稅3.4億元\n5. 繼承重購退稅宅不用追繳土增稅\n\n了解更多: https://reurl.cc/O0xNZD\n服務信箱主責：service@korchinacpa....","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/53e0b80d0586bf0f418f4ff2167be46af821441f7d8f4a5d42be3c5793100760te6bc81f19cc9175t0e6b498f","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/53e0b80d0586bf0f418f4ff2167be46af821441f7d8f4a5d42be3c5793100760te6bc81f19cc9175t0e6b498f/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/53e0b80d0586bf0f418f4ff2167be46af821441f7d8f4a5d42be3c5793100760te6bc81f19cc9175t0e6b498f/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/53e0b80d0586bf0f418f4ff2167be46af821441f7d8f4a5d42be3c5793100760te6bc81f19cc9175t0e6b498f/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/53e0b80d0586bf0f418f4ff2167be46af821441f7d8f4a5d42be3c5793100760te6bc81f19cc9175t0e6b498f/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/53e0b80d0586bf0f418f4ff2167be46af821441f7d8f4a5d42be3c5793100760te6bc81f19cc9175t0e6b498f/w960"}}}},{"type":"media","id":"23","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"〈碩品喬遷酒會邀請函〉\n\n本事務所為了能提供更優質的服務，將於 2021.09.14 13:30~17:00 舉辦事務所喬遷酒會，歡迎各位朋友蒞臨同樂！\n\n請您填寫以下意願調查，並查看完整的活動資訊，我們將為您提供更完善的安排，謝謝您。\n\n􀁵活動意願調查：https://reurl.cc/W3l2kL","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/ab1fb535c7530d9a038398d822c98b100aa49ee7cc9ac4f6b821f97845f620e1te64e82319ce6436t0e646993","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/ab1fb535c7530d9a038398d822c98b100aa49ee7cc9ac4f6b821f97845f620e1te64e82319ce6436t0e646993/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/ab1fb535c7530d9a038398d822c98b100aa49ee7cc9ac4f6b821f97845f620e1te64e82319ce6436t0e646993/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/ab1fb535c7530d9a038398d822c98b100aa49ee7cc9ac4f6b821f97845f620e1te64e82319ce6436t0e646993/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/ab1fb535c7530d9a038398d822c98b100aa49ee7cc9ac4f6b821f97845f620e1te64e82319ce6436t0e646993/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/ab1fb535c7530d9a038398d822c98b100aa49ee7cc9ac4f6b821f97845f620e1te64e82319ce6436t0e646993/w960"}}}},{"type":"media","id":"24","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞8/17-8/23》\n1. 機關團體買賣房產避不了稅\n2. 企業捐贈力挺體育有條件全額享優稅\n3. 資遣最好採勞資協商\n4. 快遞貨物拆單申報關務署將修法開罰\n5. 公益用房、地稅比照自用\n\n了解更多: https://reurl.cc/MAaAgp\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/8daf11a01c41896a158231bb1171cbfef5eb54b835a7b620031074c89ad00e6cte5fe18219d04196t0e5f62f3","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/8daf11a01c41896a158231bb1171cbfef5eb54b835a7b620031074c89ad00e6cte5fe18219d04196t0e5f62f3/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/8daf11a01c41896a158231bb1171cbfef5eb54b835a7b620031074c89ad00e6cte5fe18219d04196t0e5f62f3/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/8daf11a01c41896a158231bb1171cbfef5eb54b835a7b620031074c89ad00e6cte5fe18219d04196t0e5f62f3/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/8daf11a01c41896a158231bb1171cbfef5eb54b835a7b620031074c89ad00e6cte5fe18219d04196t0e5f62f3/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/8daf11a01c41896a158231bb1171cbfef5eb54b835a7b620031074c89ad00e6cte5fe18219d04196t0e5f62f3/w960"}}}},{"type":"media","id":"25","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞8/10-8/16》\n1. 外國專才租稅優惠年限延長\n2. 搶麟洋配商機別踩智財權紅線\n3. 繳納地價稅留意兩日期\n4. 減稅小確幸基本生活費擬增至19.2萬\n5. 基本生活費將調高 205萬戶受惠\n\n了解更多: https://reurl.cc/VEd0qA\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/15157f5cb55e1f38ac1456510dbfad86f8c9d68fe338bf0a89eed33d54057226te569eb319d03989t0e562023","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/15157f5cb55e1f38ac1456510dbfad86f8c9d68fe338bf0a89eed33d54057226te569eb319d03989t0e562023/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/15157f5cb55e1f38ac1456510dbfad86f8c9d68fe338bf0a89eed33d54057226te569eb319d03989t0e562023/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/15157f5cb55e1f38ac1456510dbfad86f8c9d68fe338bf0a89eed33d54057226te569eb319d03989t0e562023/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/15157f5cb55e1f38ac1456510dbfad86f8c9d68fe338bf0a89eed33d54057226te569eb319d03989t0e562023/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/15157f5cb55e1f38ac1456510dbfad86f8c9d68fe338bf0a89eed33d54057226te569eb319d03989t0e562023/w960"}}}},{"type":"media","id":"26","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞8/3-8/9》\n1. 媒介外國人非法工作當心挨罰\n2. 「遺產中的遺產」小心被課稅\n3. 離婚贍養費請求條件放寬\n4. 買非處方箋藥可索取發票\n5. 進口快篩試劑須申請許可\n\n了解更多: https://reurl.cc/Akraod\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/5350183e92bff3d1c420fc6c1e39053185326e76c0f314344895bff73ee20e96te4d368019cd6677t0e4cb7f0","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/5350183e92bff3d1c420fc6c1e39053185326e76c0f314344895bff73ee20e96te4d368019cd6677t0e4cb7f0/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/5350183e92bff3d1c420fc6c1e39053185326e76c0f314344895bff73ee20e96te4d368019cd6677t0e4cb7f0/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/5350183e92bff3d1c420fc6c1e39053185326e76c0f314344895bff73ee20e96te4d368019cd6677t0e4cb7f0/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/5350183e92bff3d1c420fc6c1e39053185326e76c0f314344895bff73ee20e96te4d368019cd6677t0e4cb7f0/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/5350183e92bff3d1c420fc6c1e39053185326e76c0f314344895bff73ee20e96te4d368019cd6677t0e4cb7f0/w960"}}}},{"type":"media","id":"27","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞7/20-7/26》\n1. 舊車換新減稅放寬適用\n2. 進軍美國超前部署商標申請\n3. 企業所得認列移轉登記日為準\n4. 用發票前查定營業額隔年報營所稅須納入\n5. 綜所稅首批退稅 30日入帳\n\n了解更多: https://reurl.cc/YObrpa\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/5d5c45faeb71ee84220238bf61bb1a4b1e0c3af415874def294640ed5a5dcc5ete3b192719ce9085t0e3a9a97","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/5d5c45faeb71ee84220238bf61bb1a4b1e0c3af415874def294640ed5a5dcc5ete3b192719ce9085t0e3a9a97/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/5d5c45faeb71ee84220238bf61bb1a4b1e0c3af415874def294640ed5a5dcc5ete3b192719ce9085t0e3a9a97/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/5d5c45faeb71ee84220238bf61bb1a4b1e0c3af415874def294640ed5a5dcc5ete3b192719ce9085t0e3a9a97/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/5d5c45faeb71ee84220238bf61bb1a4b1e0c3af415874def294640ed5a5dcc5ete3b192719ce9085t0e3a9a97/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/5d5c45faeb71ee84220238bf61bb1a4b1e0c3af415874def294640ed5a5dcc5ete3b192719ce9085t0e3a9a97/w960"}}}},{"type":"media","id":"28","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞7/13-7/19》\n1. 社宅包租代管房東免稅從寬\n2. 職場霸凌vs.雇主管理\n3. 非都市公設地移轉有條件免徵土增稅\n4. 疫情衝擊娛樂稅收下滑\n5. 娃娃機熱門娛樂稅徵收件數大增\n\n了解更多: https://reurl.cc/xGk8lE\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/778e0c6c91416ed5c727af561ec5dea14fe3be1158f94ff278f780a4a9859611te318ef419d06557t0e311064","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/778e0c6c91416ed5c727af561ec5dea14fe3be1158f94ff278f780a4a9859611te318ef419d06557t0e311064/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/778e0c6c91416ed5c727af561ec5dea14fe3be1158f94ff278f780a4a9859611te318ef419d06557t0e311064/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/778e0c6c91416ed5c727af561ec5dea14fe3be1158f94ff278f780a4a9859611te318ef419d06557t0e311064/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/778e0c6c91416ed5c727af561ec5dea14fe3be1158f94ff278f780a4a9859611te318ef419d06557t0e311064/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/778e0c6c91416ed5c727af561ec5dea14fe3be1158f94ff278f780a4a9859611te318ef419d06557t0e311064/w960"}}}},{"type":"media","id":"29","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"碩品會計師事務所 Weekly eNews Alert \n《本週稅務要聞6/29-7/5》\n1. 非都市土地列公設用地被徵收前移轉免土增稅\n2. 智慧機械投資抵減拚延長\n3. 房地合一2.0 都更享優稅\n4. 欠稅舊案將到期追稅期再延五年\n5. 企業內化安全意識的重要性\n\n了解更多: https://reurl.cc/7rlMNl\n服務信箱主責：service@korchinacpa.com","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/6ce9a16b894f9f7e9c383fcfb9a33aa4edc1ba5fb15bcefe53d2cf66fd086b3bte2c686719c94269t0e2be9d7","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/6ce9a16b894f9f7e9c383fcfb9a33aa4edc1ba5fb15bcefe53d2cf66fd086b3bte2c686719c94269t0e2be9d7/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/6ce9a16b894f9f7e9c383fcfb9a33aa4edc1ba5fb15bcefe53d2cf66fd086b3bte2c686719c94269t0e2be9d7/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/6ce9a16b894f9f7e9c383fcfb9a33aa4edc1ba5fb15bcefe53d2cf66fd086b3bte2c686719c94269t0e2be9d7/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/6ce9a16b894f9f7e9c383fcfb9a33aa4edc1ba5fb15bcefe53d2cf66fd086b3bte2c686719c94269t0e2be9d7/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/6ce9a16b894f9f7e9c383fcfb9a33aa4edc1ba5fb15bcefe53d2cf66fd086b3bte2c686719c94269t0e2be9d7/w960"}}}}]}},{"type":"signboard","id":"531119516636846","title":"About US","content":{"item":{"type":"photo","title":"About US","body":"碩品聯合會計師事務所係由謝霈蓁會計師創立，謝會計師現為台灣及澳洲會計師公會會員，擁有澳大利亞、中華民國與美國會計師三國證照，並接受企業評價師之專業訓練，為企業及個人提供國內、外全方位之各項財稅相關服務，協助企業運營管理與規劃，使其不斷成長。

謝霈蓁會計師曾任職於PricewaterhouseCoopers (PwC) 資誠聯合會計師事務所及KPMG安侯建業聯合會計師事務所共計逾10年之服務經驗、上市公司集團總經理特別助理，並擔任韓國駐台商務辦事處 (KOTRA) 之稅務講師。相關國家的服務經驗有台灣、中國、香港，及越南等地。

我們的專業服務團隊同時擁有會計、審計、稅務、財務以及企業管理顧問之專業知識，具備上市、櫃及公開發行公司之輔導及查核經驗，擅於處理企業各階段可能面臨問題。服務過的產業涵蓋電子業及半導體等各項高科技產業、紡織、食品、成衣、汽機車等傳統製造業、航運及交通運輸業、建設業及裝潢工程業、零售通路業、消防設備製造業，及生技業等。

我們重視每一位員工及客戶，除了有良好工作環境、也提供學習及成長的空間，因為優質的服務團隊才是客戶堅強的後盾，也只有積極的工作熱誠，才能專注於為客戶創造更多價值。","img":{"original":"https://oa-profile-media.line-scdn.net/0hRJLRHK-8DWVxKxhyhx1yMiB0AxRCSVRhFkwHfCJfGD5fWU9gTyYEa1d2FAA-cAFSKwwEfCZAUjQ1ZxZmKEwLfFZIEQUpQQFYKD4dfDFbFS4AQUJPKw8","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hRJLRHK-8DWVxKxhyhx1yMiB0AxRCSVRhFkwHfCJfGD5fWU9gTyYEa1d2FAA-cAFSKwwEfCZAUjQ1ZxZmKEwLfFZIEQUpQQFYKD4dfDFbFS4AQUJPKw8/w120","small":"https://oa-profile-media.line-scdn.net/0hRJLRHK-8DWVxKxhyhx1yMiB0AxRCSVRhFkwHfCJfGD5fWU9gTyYEa1d2FAA-cAFSKwwEfCZAUjQ1ZxZmKEwLfFZIEQUpQQFYKD4dfDFbFS4AQUJPKw8/w240","mid":"https://oa-profile-media.line-scdn.net/0hRJLRHK-8DWVxKxhyhx1yMiB0AxRCSVRhFkwHfCJfGD5fWU9gTyYEa1d2FAA-cAFSKwwEfCZAUjQ1ZxZmKEwLfFZIEQUpQQFYKD4dfDFbFS4AQUJPKw8/w480","large":"https://oa-profile-media.line-scdn.net/0hRJLRHK-8DWVxKxhyhx1yMiB0AxRCSVRhFkwHfCJfGD5fWU9gTyYEa1d2FAA-cAFSKwwEfCZAUjQ1ZxZmKEwLfFZIEQUpQQFYKD4dfDFbFS4AQUJPKw8/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hRJLRHK-8DWVxKxhyhx1yMiB0AxRCSVRhFkwHfCJfGD5fWU9gTyYEa1d2FAA-cAFSKwwEfCZAUjQ1ZxZmKEwLfFZIEQUpQQFYKD4dfDFbFS4AQUJPKw8/w960"}}}}},{"type":"showcase","id":"531120644028531","title":"專業服務諮詢","content":{"type":"general","viewType":"grid","itemList":[{"type":"showcaseItem","id":"531123277993786","item":{"type":"photo","title":"財務稅務簽證","body":"財務管理是企業運營活動中不可或缺之關鍵項目，除了建立健全的內部控制制度外，更需要有完善的財務規劃與管理制度，針對各項產生的經營數據編製管理報表並分析，強化企業競爭力。相關之服務如下:

財務報表分析
財務診斷與變革管理
財務預算與財務預測管理
內部控制諮詢服務
內部稽核諮詢服務","img":{"original":"https://oa-profile-media.line-scdn.net/0himy6tmmdNkJETx_VAKRJFWMQODN3LW98eykyTWMaNRo0djhrI1l9WwQZIw4cA3FrM1F7JDFOP3VpeXBReXx6dmdOOCA","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0himy6tmmdNkJETx_VAKRJFWMQODN3LW98eykyTWMaNRo0djhrI1l9WwQZIw4cA3FrM1F7JDFOP3VpeXBReXx6dmdOOCA/w120","small":"https://oa-profile-media.line-scdn.net/0himy6tmmdNkJETx_VAKRJFWMQODN3LW98eykyTWMaNRo0djhrI1l9WwQZIw4cA3FrM1F7JDFOP3VpeXBReXx6dmdOOCA/w240","mid":"https://oa-profile-media.line-scdn.net/0himy6tmmdNkJETx_VAKRJFWMQODN3LW98eykyTWMaNRo0djhrI1l9WwQZIw4cA3FrM1F7JDFOP3VpeXBReXx6dmdOOCA/w480","large":"https://oa-profile-media.line-scdn.net/0himy6tmmdNkJETx_VAKRJFWMQODN3LW98eykyTWMaNRo0djhrI1l9WwQZIw4cA3FrM1F7JDFOP3VpeXBReXx6dmdOOCA/w720","xLarge":"https://oa-profile-media.line-scdn.net/0himy6tmmdNkJETx_VAKRJFWMQODN3LW98eykyTWMaNRo0djhrI1l9WwQZIw4cA3FrM1F7JDFOP3VpeXBReXx6dmdOOCA/w960"}}}},{"type":"showcaseItem","id":"531123277993787","item":{"type":"photo","title":"工商登記","body":"我們提供專業及便捷之公司設立及變更登記服務，協助企業主盡速了解各項公司設立及變更登記之流程，實現創業夢想。我們的服務包含:

工商組織設立及變更登記
境外公司設立規劃及規劃
事業投資架構及股權規劃","img":{"original":"https://oa-profile-media.line-scdn.net/0hY71UXhxxBhgMLC-PSLd5TytzCGk_Tl8mM0oCFyt5BUB8FQgxazpNAUx6E1RUeAkyRSpKfSorWyoiHkILMR9KLC8tC3o","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hY71UXhxxBhgMLC-PSLd5TytzCGk_Tl8mM0oCFyt5BUB8FQgxazpNAUx6E1RUeAkyRSpKfSorWyoiHkILMR9KLC8tC3o/w120","small":"https://oa-profile-media.line-scdn.net/0hY71UXhxxBhgMLC-PSLd5TytzCGk_Tl8mM0oCFyt5BUB8FQgxazpNAUx6E1RUeAkyRSpKfSorWyoiHkILMR9KLC8tC3o/w240","mid":"https://oa-profile-media.line-scdn.net/0hY71UXhxxBhgMLC-PSLd5TytzCGk_Tl8mM0oCFyt5BUB8FQgxazpNAUx6E1RUeAkyRSpKfSorWyoiHkILMR9KLC8tC3o/w480","large":"https://oa-profile-media.line-scdn.net/0hY71UXhxxBhgMLC-PSLd5TytzCGk_Tl8mM0oCFyt5BUB8FQgxazpNAUx6E1RUeAkyRSpKfSorWyoiHkILMR9KLC8tC3o/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hY71UXhxxBhgMLC-PSLd5TytzCGk_Tl8mM0oCFyt5BUB8FQgxazpNAUx6E1RUeAkyRSpKfSorWyoiHkILMR9KLC8tC3o/w960"}}}},{"type":"showcaseItem","id":"531123277993788","item":{"type":"photo","title":"會計服務","body":"稅務法令日新月異，為降低企業營運風險。本所專業稅務諮詢服務，降低租稅成本。相關的服務如下:

企業稅務諮詢服務
常年稅務顧問服務
個人及家族稅務諮詢服務
租稅獎勵申請服務
稅務爭議行政救濟","img":{"original":"https://oa-profile-media.line-scdn.net/0hnA2GA6YUMW4PPhj5S7FOOShhPx88XGhQMFg1YShrMjZ_Bz9HaCh6d09oJCJXZj1HaAo2CylrbVwmCH59Mg19Wiw_PVc","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hnA2GA6YUMW4PPhj5S7FOOShhPx88XGhQMFg1YShrMjZ_Bz9HaCh6d09oJCJXZj1HaAo2CylrbVwmCH59Mg19Wiw_PVc/w120","small":"https://oa-profile-media.line-scdn.net/0hnA2GA6YUMW4PPhj5S7FOOShhPx88XGhQMFg1YShrMjZ_Bz9HaCh6d09oJCJXZj1HaAo2CylrbVwmCH59Mg19Wiw_PVc/w240","mid":"https://oa-profile-media.line-scdn.net/0hnA2GA6YUMW4PPhj5S7FOOShhPx88XGhQMFg1YShrMjZ_Bz9HaCh6d09oJCJXZj1HaAo2CylrbVwmCH59Mg19Wiw_PVc/w480","large":"https://oa-profile-media.line-scdn.net/0hnA2GA6YUMW4PPhj5S7FOOShhPx88XGhQMFg1YShrMjZ_Bz9HaCh6d09oJCJXZj1HaAo2CylrbVwmCH59Mg19Wiw_PVc/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hnA2GA6YUMW4PPhj5S7FOOShhPx88XGhQMFg1YShrMjZ_Bz9HaCh6d09oJCJXZj1HaAo2CylrbVwmCH59Mg19Wiw_PVc/w960"}}}},{"type":"showcaseItem","id":"531123277993789","item":{"type":"photo","title":"財物價值管理","body":"財務管理是企業運營活動中不可或缺之關鍵項目，除了建立健全的內部控制制度外，更需要有完善的財務規劃與管理制度，針對各項產生的經營數據編製管理報表並分析，強化企業競爭力。相關之服務如下:

財務報表分析
財務診斷與變革管理
財務預算與財務預測管理
內部控制諮詢服務
內部稽核諮詢服務","img":{"original":"https://oa-profile-media.line-scdn.net/0hi7ZWSp0ZNhhnLh-PI51JT0BxOGlUTG8mWEgyF0B7NUAXFzgxADh9ASd4I1Q_THEwPjgwfUJ6bS1MF3ALWh16LEQvPS0","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hi7ZWSp0ZNhhnLh-PI51JT0BxOGlUTG8mWEgyF0B7NUAXFzgxADh9ASd4I1Q_THEwPjgwfUJ6bS1MF3ALWh16LEQvPS0/w120","small":"https://oa-profile-media.line-scdn.net/0hi7ZWSp0ZNhhnLh-PI51JT0BxOGlUTG8mWEgyF0B7NUAXFzgxADh9ASd4I1Q_THEwPjgwfUJ6bS1MF3ALWh16LEQvPS0/w240","mid":"https://oa-profile-media.line-scdn.net/0hi7ZWSp0ZNhhnLh-PI51JT0BxOGlUTG8mWEgyF0B7NUAXFzgxADh9ASd4I1Q_THEwPjgwfUJ6bS1MF3ALWh16LEQvPS0/w480","large":"https://oa-profile-media.line-scdn.net/0hi7ZWSp0ZNhhnLh-PI51JT0BxOGlUTG8mWEgyF0B7NUAXFzgxADh9ASd4I1Q_THEwPjgwfUJ6bS1MF3ALWh16LEQvPS0/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hi7ZWSp0ZNhhnLh-PI51JT0BxOGlUTG8mWEgyF0B7NUAXFzgxADh9ASd4I1Q_THEwPjgwfUJ6bS1MF3ALWh16LEQvPS0/w960"}}}}]}},{"type":"information","id":"6778487","content":{"introduction":"會計、審計、稅務、財務以及企業管理顧問","businessHours":{"0":[],"1":[{"start":{"hour":9,"minute":0},"end":{"hour":18,"minute":0}}],"2":[{"start":{"hour":9,"minute":0},"end":{"hour":18,"minute":0}}],"3":[{"start":{"hour":9,"minute":0},"end":{"hour":18,"minute":0}}],"4":[{"start":{"hour":9,"minute":0},"end":{"hour":18,"minute":0}}],"5":[{"start":{"hour":9,"minute":0},"end":{"hour":18,"minute":0}}],"6":[]},"businessHoursMemo":"","callType":"oacall","oaCallable":true,"tel":"preventRemoval","websiteList":["http://www.korchinacpa.com/"],"reservation":{"internal":{"msg":"服務諮詢"}},"facilities":{"seatCount":0,"hasPrivateRoom":true,"hasWiFi":true,"hasParkingLot":false,"hasSmokingArea":false,"smokingFree":true,"hasOutlet":true},"access":{"nearestStationList":[],"address":{"postalCode":"104","detail":"中山區中山北路二段45巷11號6樓皇后大廈"},"coordinates":{"lat":25.05451598451193,"lng":121.52356862899168},"mapUrl":"https://maps.googleapis.com/maps/api/staticmap?key=AIzaSyCmbTfxB3uMZpzVX9NYKqByC1RRi2jIjf0&channel=Line_Account&scale=2&size=400x200¢er=25.05461598451193%2C121.52356862899168&markers=scale%3A2%7Cicon%3Ahttps%3A%2F%2Fpage.line-scdn.net%2F_%2Fimages%2FmapPin.v1.png%7C25.05451598451193%2C121.52356862899168&language=en®ion=&signature=qfoB7EWXUtcYeu6rJInzcfXRgqE%3D"}}},{"type":"recommendation","id":"RecommendationPlugin","content":{"itemList":[],"recommendationCreatedDate":""}}]}}