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財務簽證
財務簽證
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稅務簽證
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營業稅簽證
營業稅簽證
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公開發行及上市櫃專案輔導與規劃
公開發行及上市櫃專案輔導與規劃
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IFRS專區
IFRS專區
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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
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
外國專業投資機構之稅務代理人
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所得稅法第四條及第二十五條專案核定申請
所得稅法第四條及第二十五條專案核定申請
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租稅協定之專案申請
租稅協定之專案申請
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租稅獎勵申請
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
年底開立扣繳憑單
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IT 顧問服務
IT 顧問服務
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PRIMA 顧問服務
PRIMA 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,協助管理者與員工在目標上達成共識,並透過激勵和幫助員工取得優異績效從而實現組織目標的管理,真實反映員工的工作表現,目的在幫助企業激發員工的工作熱情和提高員工的能力和素質,淘汰不良員工,客觀具體、制度公平,迅速反映員工在職能上的表現並調整工作內容,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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內部稽核服務
內部稽核服務
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協議程序(併購交易實地查核)
協議程序(併購交易實地查核)
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風險管理服務
協議程序(併購交易實地查核)
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舞弊調查服務
舞弊調查服務
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電腦鑑識服務
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外籍人士工作證申請
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商業文件英日文翻譯服務
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公司、分公司、行號設立登記
公司、分公司、行號設立登記
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外商分公司、辦事處設立登記
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
陸資來台投資設立登記
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行政救濟
行政救濟
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企業法律諮詢
企業法律諮詢
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破產與限制
破產與限制
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公司解散和清算
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
存證信函草稿服務
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中英文協議的準備和審查
中英文協議的準備和審查
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放寬限制出境
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
企業和個人資產規劃
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企業評價服務
企業評價服務
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Environmental, Social and Governance (ESG)
Environmental, Social and Governance (ESG)
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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
Gillian Saunders explains the business benefits of going green
Efficiency and cost savings are big business in hospitality and tourism. It's hard to think of another sector which was such an early adopter of environmentally-friendly business practices. Just think of the smart card key which in many hotels is the only means to activate the lights, air con or heater in your bedroom. This was somewhat rare not that many years ago, but is now fairly standard practice. How many of us would love to activate lights and heating in our homes only when they were being used? We could really save on our electricity bills.
And this is the key point: what saves consumers money, also saves businesses money. Three-quarters of hospitality businesses in our IBR survey are moving towards more environmentally and socially sustainable business practices specifically to lower costs (76%).[1] And when you consider that energy typically accounts for 5% of a hotel's budgeted expenses, it's clear that efficiency savings can make a big difference to the bottom line. More than four in five hospitality and tourism businesses cite reducing the cost of energy as an important enabler for their growth strategy (84%), the highest of all industry sectors bar cleantech.
The same is true of water. Some businesses in the hospitality and tourism sector, particularly golf courses, use a lot of it. The vast majority say that the cost (81%) and supply (82%) of utilities such as water is of vital importance to their operations. Adapting business models to treat the water supply as finite requires a change of mindset; historically many companies treated it as a free resource. But water scarcity and water cost is now starting to present a very real challenge to businesses around the world as the planet warms.
Retrofitting any building to make it 'greener' is enormously expensive, the cost benefits of which take years to come to fruition. But cost saving is not the only driver; the voice of the customer - increasingly audible and powerful in this digital age - emerges as a critically important driver towards more sustainable business practices in the sector (82%). Increasingly consumers are thinking about the wider implications of their entertainment and travel choices. At the very least they want businesses to be up front with them; to have the relevant information to hand.
The biggest hoteliers are already taking action to improve the environmental efficiency (and so marketability) of their operations. Hilton Worldwide has reduced its water consumption by more than 10% since 2009; the Accor Group is well on the way to reducing its water use by 15% by 2015. Not only are these moves helping to retain the ever-more environmentally conscious customer, but they are also saving the companies money. Hilton's combined energy, carbon, waste and water efficiency savings amount to over USD250m over the past five years.
This success should not be lost on mid-sized businesses. Yes, the multinationals are in the public spotlight and have shareholders who pour over their sustainability report. And yes, their size means they benefit from economies of scale in terms of 'going green'. But take a step back and think about how you rationalise any business decision. Boosting the environmental efficiency of your operations can lower costs and may increase demand. How many other potential investments can match that?
[1] Statistics drawn from the Grant Thornton International Business Report (IBR), a quarterly survey of 2,500 businesses leaders in 35 economies