股東會紀念品之進項稅...

又到了新竹會計師事務所召開股東會的旺季,南區國稅局佳里稽徵所表示,新竹會計師事務所召開股東會,購買紀念品贈送股東,所支付費用之進項稅額依規定不得申報扣抵銷項稅額。
依加值型及非加值型營業稅法第19條第1項第3款及同法施行細則第26條第1項規定,交際應酬用之貨物或勞務,包括宴客及與推廣業務無關之餽贈,係屬不得扣抵之進項。公司於股東會贈送紀念品屬與推展業務無關之餽贈,其進項稅額不得申報扣抵銷項稅額,若提出申報扣抵,即為虛報進項稅額,涉嫌漏稅。

新竹會計師事務所營業人如有申報錯誤,在未經檢舉或稽徵機關調查前,請儘速自動補報及補繳稅款並加計利息,以免遭查獲受罰。
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營利事業收到保險理賠...

南區國稅局臺南分局表示,新竹代辦公司行號設立登記營利事業取得保險公司給付的保險理賠款,如超過實際損害部分,係屬新竹代辦公司行號設立登記收入,應併入營利事業所得稅申報。該分局進一步說明,營利事業若領有保險公司之新竹代辦公司行號設立登記賠償收入,卻以該賠償收入已支付被害人為由而未列報,嗣後經稽徵機關調查該項賠償收入大於賠償損失,或賠償相關損失已申報而賠償收入漏未申報,或無法提出已賠付之相關證明資料者,除補稅外仍須處罰。

該分局籲請營利事業取得保險理賠時,應留意申報相關賠償收入,如有相對發生賠償損失時,亦應依規定記帳並保存該等相關證明文件,以維護自身權益。

乘人小客車成本超限之...

新竹申請公司企業社工程行近年來高級轎車進口數量大幅成長,而進口名車之單價動輒數百萬元,財政部南區國稅局表示,為抑遏社會奢靡風氣,節能減碳 ,稅法對營利事業購置乘人小客車之成本除以經營小客車租賃業務者以500萬元為限外,超過250萬元者,超過限額部分之折舊,不予認定。但使用後出售,或毀滅、廢棄時,處分損益之計算,應以實際成本依正常折舊方法計算的未折減餘額為基礎。

新竹申請公司企業社工程行舉例說明,甲公司104年1月1日購置乘人小客車400萬元,耐用年數5年,估計殘值50萬元,採平均法計提折舊,依實際成本提列折舊額70萬元〔(400萬元-50萬元)÷5年〕,超限折舊額26.25萬元〔70萬元×(1-250萬元÷400萬元)〕不予認定,依稅法規定可認列折舊額43.75萬元(70萬元-26.25萬元)。嗣後於106年12月31日以200萬元出售,依稅法規定計算出售資產利益10萬元〔出售收入200萬元-(成本400萬元-累計折舊70萬元×3年)〕。

新竹申請公司企業社工程行特別提醒營利事業,乘人小客車成本超過限額之折舊,與為計算出售損益時衡量該資產未折減餘額之折舊計算方式不同,於列報乘人小客車之折舊或處分損益時,應多加注意折舊之正確計算,以免遭剔除補稅並加計利息

發票應行記載事項有新...

財政部南區國稅局表示,統一發票字軌號碼是發票管理作業重要資訊之一,惟因電子發票字軌號碼係由營業人自行輸入,時有輸入錯誤的情事發生,造成買受人新竹會計師事務所及代發獎金單位困擾,新竹會計師事務所為強化營業人正確輸入之注意義務,字軌號碼已納入統一發票應行記載事項,營業人開立電子發票,應據實載明統一發票之字軌號碼,以免受罰。
該局說明,統一發票使用辦法第9條於107年1月19日修正後,已將字軌號碼納入統一發票應行記載事項,營業人如未依規定記載或所載不實,依加值型及非加值型營業稅法第48條規定,除通知限期改正或補辦外,並按統一發票所載銷售額,處1%罰鍰,其金額不得少於新臺幣1,500元,不得超過新臺幣15,000元。屆期仍未改正或補辦,或改正或補辦後仍不實者,按次處罰。

該局提醒,新竹會計師事務所開立電子發票應事先核對字軌號碼是否正確,並於開立電子發票系統建置相關檢核機制,以降低登載錯誤之風險。營業人如因一時疏忽有字軌號碼登載錯誤情形,在未經檢舉、未經稽徵機關或財政部指定之調查人員進行調查前,主動向稽徵機關報備,免予處罰。但字軌號碼重複開立者,以營業人主動報備並已依實際交易資料申報,且無短報、漏報營業稅額者為限;另前揭報備免予處罰規定,1年內達3次以上,則不適用。

營利事業列報職工福利...

營利事業列報職工福利限額,員工醫藥費得以核實認定
2018-07-12
 
中區國稅局豐原分局表示:依營利事業所得稅查核準則第81條規定,已依法成立職工福利委員會者,其福利金提撥標準計有:一、創立時實收資本總額及增資資本額之5%限度內一次提撥。每年得在不超過提撥金額20%限度內,以費用列支。二、新竹會計師事務所每月營業收入總額內提撥0.05%至0.15%。三、下腳變價時提撥20%至40%。未成立職工福利委員會者,不得提撥福利金,僅能就其實際支付福利費用,依上述第二、三點規定限度內列支費用,另不論有無成立職工福利委員會,員工醫藥費皆得以核實認定

該分局說明,接獲營利事業電話詢問職工福利限額如何計算,新竹會計師事務所舉例說明某公司106年度發生公安意外,公司支付給醫院受傷員工之醫藥費用250萬元,新竹會計師事務所當年度營業收入30億元,增資資本額1,000萬元,依前揭查核準則規定計算,其可列報之職工福利金額為710萬元(營業收入30億元×0.15%+增資資本額1,000萬元×5%×20%+員工醫藥費250萬元)

小吃店陳老闆來電詢問...

新竹代辦公司行號設立登記表示,公司商號取具統一發票,如係屬私人消費、交際應酬用或酬勞員工個人之貨物或勞務,不得申報扣抵營業稅銷項稅額

小吃店陳老闆來電詢問每3個月都有收到國稅局寄來的營業稅稅單,也按期繳完了,為何還收到小吃店營利所得補稅稅單?

新竹代辦公司行號設立登記說明,依加值型及非加值型營業稅法第19條規定,購買非供本業及附屬業務使用、交際應酬用、酬勞員工個人之貨物或勞務及自用乘人小汽車,所取得之統一發票,不得申報扣抵營業稅銷項稅額。該局近日審核轄內甲公司營業稅申報情形,發現該公司將電器業、傢俱業、知名高級女裝服飾店及裝潢工程業等所開立之統一發票申報扣抵,經追查其購買項目為該公司負責人之新屋布置費用及其消費,並非供公司本業或附屬業務使用,甲公司除應補稅外,並應繳納其所漏稅額5倍以下之罰鍰。

營利事業故意以偽造之...

Do you like Cheese Whiz? Spray tan? Fake eyelashes? That’s what is Lorem Ipsum to many—it rubs them the wrong way, all the way. It’s unreal, uncanny, makes you wonder if something is wrong, it seems to seek your attention for all the wrong reasons. Usually, we prefer the real thing, wine without sulfur based preservatives, real butter, not margarine, and so we’d like our layouts and designs to be filled with real words, with thoughts that count, information that has value.

Let me describe this concept to you

The toppings you may chose for that TV dinner pizza slice when you forgot to shop for foods, the paint you may slap on your face to impress the new boss is your business. But what about your daily bread? Design comps, layouts, wireframes—will your clients accept that you go about things the facile way? Authorities in our business will tell in no uncertain terms that Lorem Ipsum is that huge, huge no no to forswear forever. Not so fast, I’d say, there are some redeeming factors in favor of greeking text, as its use is merely the symptom of a worse problem to take into consideration.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

The main thing that you have to remember on this journey is just be nice to everyone and always smile

Anyway, you still use Lorem Ipsum and rightly so, as it will always have a place in the always have a web workers toolbox, as things happen, not always the way you like it, not always in the preferred order. Even if your less into design and more into content strategy you may find some redeeming value with, wait for it, dummy copy, no less.

How to start a new business

Consider this: You made all the required mock ups for commissioned layout, got all the approvals, built a tested code base or had them built, you decided on a content management system, got a license for it or adapted open source software for your client’s needs. Then the question arises: where’s the content? Not there yet? That’s not so bad, there’s dummy copy to the rescue. 

  • Beautiful and easy to understand UI, professional animations;
  • Unlimited power and customization possibilities;
  • Find more creative ideas for your projects;
  • Present your services with flexible, convenient and multipurpose;
  • Theme advantages are pixel perfect design & clear code delivered;

Breaking News

But worse, what if the fish doesn’t fit in the can, the foot’s to big for the boot? Or to small? To short sentences, to many headings, images too large for the proposed design, or too small, or they fit in but it looks iffy for reasons the folks in the meeting can’t quite tell right now, but they’re unhappy, somehow. A client that’s unhappy for a reason is a problem, a client that’s unhappy though he or her can’t quite put a finger on it is worse.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

Don't forget the preparation

But. A big but: Lorem Ipsum is not t the root of the problem, it just shows what’s going wrong. Chances are there wasn’t collaboration, communication, and checkpoints, there wasn’t a process agreed upon or specified with the granularity required. It’s content strategy gone awry right from the start. Forswearing the use of Lorem Ipsum wouldn’t have helped, won’t help now. It’s like saying you’re a bad designer, use less bold text, don’t use italics in every other paragraph. True enough, but that’s not all that it takes to get things back on track.

The ultimate promise of technology is to make us master of a world that we command by the push of a button.

– Volker Grassmuck

Websites in professional use templating systems. Commercial publishing platforms and content management systems ensure that you can show different text, different data using the same template. When it’s about controlling hundreds of articles, product pages for web shops, or user profiles in social networks, all of them potentially with different sizes, formats, rules for differing elements things can break, designs agreed upon can have unintended consequences and look much different than expected.

Conclusion

This is quite a problem to solve, but just doing without greeking text won’t fix it. Using test items of real content and data in designs will help, but there’s no guarantee that every oddity will be found and corrected. Do you want to be sure? Then a prototype or beta site with real content published from the real CMS is needed—but you’re not going that far until you go through an initial design cycle.

Lorem Ipsum actually is usefull in the design stage as it focuses our attention on places where the content is a dynamic block coming from the CMS (unlike static content elements that will always stay the same.) Blocks of Lorem Ipsum with a character count range provide a obvious reminder to check and re-check that the design and the content model match up.

World̵...

Do you like Cheese Whiz? Spray tan? Fake eyelashes? That’s what is Lorem Ipsum to many—it rubs them the wrong way, all the way. It’s unreal, uncanny, makes you wonder if something is wrong, it seems to seek your attention for all the wrong reasons. Usually, we prefer the real thing, wine without sulfur based preservatives, real butter, not margarine, and so we’d like our layouts and designs to be filled with real words, with thoughts that count, information that has value.

Let me describe this concept to you

The toppings you may chose for that TV dinner pizza slice when you forgot to shop for foods, the paint you may slap on your face to impress the new boss is your business. But what about your daily bread? Design comps, layouts, wireframes—will your clients accept that you go about things the facile way? Authorities in our business will tell in no uncertain terms that Lorem Ipsum is that huge, huge no no to forswear forever. Not so fast, I’d say, there are some redeeming factors in favor of greeking text, as its use is merely the symptom of a worse problem to take into consideration.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

The main thing that you have to remember on this journey is just be nice to everyone and always smile

Anyway, you still use Lorem Ipsum and rightly so, as it will always have a place in the always have a web workers toolbox, as things happen, not always the way you like it, not always in the preferred order. Even if your less into design and more into content strategy you may find some redeeming value with, wait for it, dummy copy, no less.

How to start a new business

Consider this: You made all the required mock ups for commissioned layout, got all the approvals, built a tested code base or had them built, you decided on a content management system, got a license for it or adapted open source software for your client’s needs. Then the question arises: where’s the content? Not there yet? That’s not so bad, there’s dummy copy to the rescue. 

  • Beautiful and easy to understand UI, professional animations;
  • Unlimited power and customization possibilities;
  • Find more creative ideas for your projects;
  • Present your services with flexible, convenient and multipurpose;
  • Theme advantages are pixel perfect design & clear code delivered;

Breaking News

But worse, what if the fish doesn’t fit in the can, the foot’s to big for the boot? Or to small? To short sentences, to many headings, images too large for the proposed design, or too small, or they fit in but it looks iffy for reasons the folks in the meeting can’t quite tell right now, but they’re unhappy, somehow. A client that’s unhappy for a reason is a problem, a client that’s unhappy though he or her can’t quite put a finger on it is worse.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

Don't forget the preparation

But. A big but: Lorem Ipsum is not t the root of the problem, it just shows what’s going wrong. Chances are there wasn’t collaboration, communication, and checkpoints, there wasn’t a process agreed upon or specified with the granularity required. It’s content strategy gone awry right from the start. Forswearing the use of Lorem Ipsum wouldn’t have helped, won’t help now. It’s like saying you’re a bad designer, use less bold text, don’t use italics in every other paragraph. True enough, but that’s not all that it takes to get things back on track.

The ultimate promise of technology is to make us master of a world that we command by the push of a button.

– Volker Grassmuck

Websites in professional use templating systems. Commercial publishing platforms and content management systems ensure that you can show different text, different data using the same template. When it’s about controlling hundreds of articles, product pages for web shops, or user profiles in social networks, all of them potentially with different sizes, formats, rules for differing elements things can break, designs agreed upon can have unintended consequences and look much different than expected.

Conclusion

This is quite a problem to solve, but just doing without greeking text won’t fix it. Using test items of real content and data in designs will help, but there’s no guarantee that every oddity will be found and corrected. Do you want to be sure? Then a prototype or beta site with real content published from the real CMS is needed—but you’re not going that far until you go through an initial design cycle.

Lorem Ipsum actually is usefull in the design stage as it focuses our attention on places where the content is a dynamic block coming from the CMS (unlike static content elements that will always stay the same.) Blocks of Lorem Ipsum with a character count range provide a obvious reminder to check and re-check that the design and the content model match up.

Drones Are...

Do you like Cheese Whiz? Spray tan? Fake eyelashes? That’s what is Lorem Ipsum to many—it rubs them the wrong way, all the way. It’s unreal, uncanny, makes you wonder if something is wrong, it seems to seek your attention for all the wrong reasons. Usually, we prefer the real thing, wine without sulfur based preservatives, real butter, not margarine, and so we’d like our layouts and designs to be filled with real words, with thoughts that count, information that has value.

Let me describe this concept to you

The toppings you may chose for that TV dinner pizza slice when you forgot to shop for foods, the paint you may slap on your face to impress the new boss is your business. But what about your daily bread? Design comps, layouts, wireframes—will your clients accept that you go about things the facile way? Authorities in our business will tell in no uncertain terms that Lorem Ipsum is that huge, huge no no to forswear forever. Not so fast, I’d say, there are some redeeming factors in favor of greeking text, as its use is merely the symptom of a worse problem to take into consideration.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

The main thing that you have to remember on this journey is just be nice to everyone and always smile

Anyway, you still use Lorem Ipsum and rightly so, as it will always have a place in the always have a web workers toolbox, as things happen, not always the way you like it, not always in the preferred order. Even if your less into design and more into content strategy you may find some redeeming value with, wait for it, dummy copy, no less.

How to start a new business

Consider this: You made all the required mock ups for commissioned layout, got all the approvals, built a tested code base or had them built, you decided on a content management system, got a license for it or adapted open source software for your client’s needs. Then the question arises: where’s the content? Not there yet? That’s not so bad, there’s dummy copy to the rescue. 

  • Beautiful and easy to understand UI, professional animations;
  • Unlimited power and customization possibilities;
  • Find more creative ideas for your projects;
  • Present your services with flexible, convenient and multipurpose;
  • Theme advantages are pixel perfect design & clear code delivered;

Breaking News

But worse, what if the fish doesn’t fit in the can, the foot’s to big for the boot? Or to small? To short sentences, to many headings, images too large for the proposed design, or too small, or they fit in but it looks iffy for reasons the folks in the meeting can’t quite tell right now, but they’re unhappy, somehow. A client that’s unhappy for a reason is a problem, a client that’s unhappy though he or her can’t quite put a finger on it is worse.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

Don't forget the preparation

But. A big but: Lorem Ipsum is not t the root of the problem, it just shows what’s going wrong. Chances are there wasn’t collaboration, communication, and checkpoints, there wasn’t a process agreed upon or specified with the granularity required. It’s content strategy gone awry right from the start. Forswearing the use of Lorem Ipsum wouldn’t have helped, won’t help now. It’s like saying you’re a bad designer, use less bold text, don’t use italics in every other paragraph. True enough, but that’s not all that it takes to get things back on track.

The ultimate promise of technology is to make us master of a world that we command by the push of a button.

– Volker Grassmuck

Websites in professional use templating systems. Commercial publishing platforms and content management systems ensure that you can show different text, different data using the same template. When it’s about controlling hundreds of articles, product pages for web shops, or user profiles in social networks, all of them potentially with different sizes, formats, rules for differing elements things can break, designs agreed upon can have unintended consequences and look much different than expected.

Conclusion

This is quite a problem to solve, but just doing without greeking text won’t fix it. Using test items of real content and data in designs will help, but there’s no guarantee that every oddity will be found and corrected. Do you want to be sure? Then a prototype or beta site with real content published from the real CMS is needed—but you’re not going that far until you go through an initial design cycle.

Lorem Ipsum actually is usefull in the design stage as it focuses our attention on places where the content is a dynamic block coming from the CMS (unlike static content elements that will always stay the same.) Blocks of Lorem Ipsum with a character count range provide a obvious reminder to check and re-check that the design and the content model match up.

5 Natural ...

Do you like Cheese Whiz? Spray tan? Fake eyelashes? That’s what is Lorem Ipsum to many—it rubs them the wrong way, all the way. It’s unreal, uncanny, makes you wonder if something is wrong, it seems to seek your attention for all the wrong reasons. Usually, we prefer the real thing, wine without sulfur based preservatives, real butter, not margarine, and so we’d like our layouts and designs to be filled with real words, with thoughts that count, information that has value.

Let me describe this concept to you

The toppings you may chose for that TV dinner pizza slice when you forgot to shop for foods, the paint you may slap on your face to impress the new boss is your business. But what about your daily bread? Design comps, layouts, wireframes—will your clients accept that you go about things the facile way? Authorities in our business will tell in no uncertain terms that Lorem Ipsum is that huge, huge no no to forswear forever. Not so fast, I’d say, there are some redeeming factors in favor of greeking text, as its use is merely the symptom of a worse problem to take into consideration.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

The main thing that you have to remember on this journey is just be nice to everyone and always smile

Anyway, you still use Lorem Ipsum and rightly so, as it will always have a place in the always have a web workers toolbox, as things happen, not always the way you like it, not always in the preferred order. Even if your less into design and more into content strategy you may find some redeeming value with, wait for it, dummy copy, no less.

How to start a new business

Consider this: You made all the required mock ups for commissioned layout, got all the approvals, built a tested code base or had them built, you decided on a content management system, got a license for it or adapted open source software for your client’s needs. Then the question arises: where’s the content? Not there yet? That’s not so bad, there’s dummy copy to the rescue. 

  • Beautiful and easy to understand UI, professional animations;
  • Unlimited power and customization possibilities;
  • Find more creative ideas for your projects;
  • Present your services with flexible, convenient and multipurpose;
  • Theme advantages are pixel perfect design & clear code delivered;

Breaking News

But worse, what if the fish doesn’t fit in the can, the foot’s to big for the boot? Or to small? To short sentences, to many headings, images too large for the proposed design, or too small, or they fit in but it looks iffy for reasons the folks in the meeting can’t quite tell right now, but they’re unhappy, somehow. A client that’s unhappy for a reason is a problem, a client that’s unhappy though he or her can’t quite put a finger on it is worse.

You begin with a text, you sculpt information, you chisel away what’s not needed, you come to the point, make things clear, add value, you’re a content person, you like words. Design is no afterthought, far from it, but it comes in a deserved second.

Don't forget the preparation

But. A big but: Lorem Ipsum is not t the root of the problem, it just shows what’s going wrong. Chances are there wasn’t collaboration, communication, and checkpoints, there wasn’t a process agreed upon or specified with the granularity required. It’s content strategy gone awry right from the start. Forswearing the use of Lorem Ipsum wouldn’t have helped, won’t help now. It’s like saying you’re a bad designer, use less bold text, don’t use italics in every other paragraph. True enough, but that’s not all that it takes to get things back on track.

The ultimate promise of technology is to make us master of a world that we command by the push of a button.

– Volker Grassmuck

Websites in professional use templating systems. Commercial publishing platforms and content management systems ensure that you can show different text, different data using the same template. When it’s about controlling hundreds of articles, product pages for web shops, or user profiles in social networks, all of them potentially with different sizes, formats, rules for differing elements things can break, designs agreed upon can have unintended consequences and look much different than expected.

Conclusion

This is quite a problem to solve, but just doing without greeking text won’t fix it. Using test items of real content and data in designs will help, but there’s no guarantee that every oddity will be found and corrected. Do you want to be sure? Then a prototype or beta site with real content published from the real CMS is needed—but you’re not going that far until you go through an initial design cycle.

Lorem Ipsum actually is usefull in the design stage as it focuses our attention on places where the content is a dynamic block coming from the CMS (unlike static content elements that will always stay the same.) Blocks of Lorem Ipsum with a character count range provide a obvious reminder to check and re-check that the design and the content model match up.

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