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扣繳法令及常見違失案例介紹 PowerPoint PPT Presentation


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扣繳法令及常見違失案例介紹. 壹、扣繳制度介紹. 一、扣繳制度程序: 扣、繳、填、報 四個程序。 二、扣繳的目的: 即用即收。 分期付稅,儲蓄納稅。 掌握課稅資料。 建立納稅觀念。 降低稽徵成本。 與帳務支出有勾稽作用,有助於會計事項之內部牽制。. 扣繳義務原理. 〈 所 89〉 〈 所細 82〉 〈 所 7 、 89 、 92 、薪扣、各類扣標 〉 〈 所 8 、 88〉 〈 所 89 、 92〉. 扣繳單位 〈 扣繳義務人 〉. 給付 〈 實際、轉帳、匯撥 〉.

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扣繳法令及常見違失案例介紹

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