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公司年底結帳全攻略:會計注意事項與常見問題統整
年底結帳不僅是將帳務做完,更是企業的「風險健檢」與「財務佈局」。透過正確的結帳程序,公司不僅能確保財務報表的準確性,還能合法節省營利事業所得稅,並降低被國稅局查帳的風險。
一、 年底結帳核心四步驟
在會計年度結束時,企業應依序執行以下核心任務:
憑證歸...
家屬還沒過戶就過世 國稅局教你遺產稅三大申報重點
被繼承人生前已簽約賣土地,但還沒完成過戶就過世,遺產稅該怎麼報?
財政部北區國稅局提醒,這種情況下,「土地」和「還沒拿到的價款」都要列入遺產,但同時也可以列報一筆相對應的債務扣除,整體是「財產、債權與債務一起算」,一不小心就可能漏報挨罰。
國稅局說明,依規定...
【實體課程】115/05/20斜槓圓夢計畫,創業者必修財稅課程
你是否有一個獨特的想法,卻不知如何開始實現?
是否渴望擁有屬於自己的企業,但對創業之路感到茫然?
不只課程,是一段從 0-->1 的完整創業旅程:10 場工作坊|5 場觀摩|職人陪跑|成果展示 × 通路介接
課程資訊
課程時間|115/05...
合建分售餘屋處分「免徵45%重稅」合法省下25%稅率
在房地合一2.0上路後,持有期間長短直接影響稅負高低,讓不少建設公司在餘屋處分時,面臨稅負壓力。
不過,財政部針對特定情況給出明確解釋,若符合「起造人首次移轉」條件,則可適用較低的營所稅稅率,成為建商實務操作的重要關鍵。
依現行房地合一2.0規定,營利事業出...