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真正讓我們與眾不同的是我們服務客戶的經驗,讓正大所能夠在客戶服務上面創造更多的價值
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稅務簽證
國稅局對於優質會計師事務所出具之報告作書面審核,公司被選案查核機率較低
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分享Grant Thornton International之國際財務報導準則專業服務團隊及成員所內專家之寶貴經驗
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移轉訂價服務
移轉訂價服務
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跨國交易租稅規劃
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外國專業投資機構之稅務代理人(FINI/FIDI)
外國專業投資機構之稅務代理人(FINI/FIDI)
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所得稅法第4條,第8條及第25條等專案申請
所得稅法第4條,第8條及第25條等專案申請
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租稅協定之專案申請
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租稅獎勵申請
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稅負平衡政策訂定與假定稅計算
稅負平衡政策訂定與假定稅計算
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代為計算薪資及各項扣繳
代為計算薪資及各項扣繳
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資遣通報
資遣通報
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處理薪資轉帳事宜及繳納扣繳稅款
處理薪資轉帳事宜及繳納扣繳稅款
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勞保賠償給付申請
勞保賠償給付申請
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勞健保,二代健保及退休金之申報及繳納
勞健保,二代健保及退休金之申報及繳納
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年底開立扣繳憑單
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IT 顧問服務
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營運計劃書編制
營運計劃書編制
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績效考核服務
正大聯合會計師事務所協助企業進行績效制度建立及優化,創造勞資雙贏的局面。
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沙賓氏法案第404條遵循查核
沙賓氏法案第404條遵循查核
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外商分公司、辦事處設立登記
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陸資來台投資設立登記
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公司解散和清算
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供應商和員工背景調查
供應商和員工背景調查
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存證信函草稿服務
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中英文協議的準備和審查
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放寬限制出境
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勞動法合規與勞資談判
勞動法合規與勞資談判
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企業和個人資產規劃
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Grant Thornton Taiwan 為企業提供全方位的 ESG 專業服務項目

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財團法人及社團法人等非營利組織(公益慈善基金會)
財團法人及社團法人等非營利組織(公益慈善基金會)
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文化教育相關產業(私立學校)
文化教育相關產業(私立學校)
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其他政府委託專案查核
其他政府委託專案查核
Dominic King asks how much we should read into national accounting statistics
The second quarter of 2014 brought a raft of very cheery economic news. The pace of growth in China kicked back up to 7.5% following a mini-stimulus from the government, which included speeding up infrastructure project approvals, tax relief and credit easing. The United States roared back after a particularly bitter winter to post 4.0% growth (at the annual rate). Spain was buoyed by news that growth had accelerated to 0.6% (from the previous quarter) and the unemployment rate has started to fall.
But how much should we read into the GDP numbers? In the years following the financial crisis, the quarterly release became a bizarre battleground in many developed economies where the success or failure of economic policy was defined by which side of zero the growth figure emerged on. But the first estimates are calculated when fewer than 50% of business returns have been received. The figures are constantly being revised, so there is more confidence in subsequent releases, but the bulk of the noise from politicians and the media comes from the first estimate. Calculating GDP is also a notoriously difficult task. Government statisticians in Nigeria were pleased to announce earlier this year that their economy had grown by 89% overnight, after output was rebased to include sectors such as telecommunications and the film industry.
Statistical agencies in the developed world can justifiably claim to provide more accurate data but keeping pace with advances in technology and the digital economy is as tough for statisticians as it is for regulators. The UK statistics agency, the ONS, recently announced plans for a change in its national accounting methodology which will double the savings ratio; the United States underwent a similar exercise last year, adding 3% to the size of its economy. Jonathan Haskel, professor of economics at Imperial College Business School, says: “the ONS is probably doing the best it can.” Hardly a ringing endorsement.
Whether GDP figures mean much to those whose salaries have failed to keep pace with inflation over recent years or whose benefits have been cut is also debateable. Venezuela recently trumpeted growth of 1.2% for 2013, which must have seemed a poor joke to the thousands unable to buy food staples due to foreign exchange controls introduced by the government; the very controls which restrict imports giving the rather disingenuous impression of rising wealth.
But animal spirits are a curious thing: a positive economic growth trend may give businesses the confidence to take a risk; to invest in that piece of machinery, make that acquisition, develop that new product or hire that new person. Consumers may be inspired to buy that car or take out that mortgage expecting their wages to keep pace. What looks increasingly like a house price bubble in London and the southeast of the UK has its origins in the raft of positive economic data produced over recent months as much as it does in the lack of new construction and the influx of foreign capital.
The release of GDP data therefore has ramifications beyond the realms of economists and politicians. Positive news can boost the spending plans of households and businesses, driving growth and becoming self-fulfilling; a virtuous cycle you might call it. For now the global economy seems to be moving onto a more sustainable footing (despite pockets of conflict and the perennial spectre of the eurozone crisis) with business investment and consumer spending creeping upwards. Long may the good news continue.