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國內財務簽證及PCAOB財務簽證
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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營業稅簽證
本所採用Grant Thornton Voyager 軟體及其他軟體工具等,來提升工作效率
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公開發行及上市櫃專案輔導與規劃
本所特將會計師與經理群之菁英分成八大部,組成團隊並提供最迅速而完善之專業服務
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IFRS專區
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
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
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,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
電腦鑑識服務
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外籍人士工作證申請
外籍人士工作證申請
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商業文件英日文翻譯服務
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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ESG 確信報告及相關顧問業務
正大聯合會計師事務所取得了金管會授權辦理 ESG 確信業務(永續報告及溫室氣體)。 目前已經協助許多企業辦理ESG相關業務,如需更多相關資訊,歡迎與我們ESG負責的會計師聯絡。
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網際網路購物包裝減量會計師確信報告服務
「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上,或自有到店取貨據點數達500以上之網際網路零售業,在包裝減量方面在包裝減量方面,應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理,且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務,歡迎跟我們聯絡。
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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
Legal Services Department
All human social activities are closely related to law, and now thanks to the rapid economic development, accounting has in particular become increasingly inseparable from law. In response to this trend, Grant Thornton Taiwan has established a legal services department that provides clients with all-around professional services through close collaboration between accounting and legal professionals.
I.Summary of Service Categories- 1.Administrative remedies In recent years, as access to administrative remedies has become more and more popular, people now expect administrative behaviors to follow fair, open, and democratic procedures and to ensure principles of a law-based administration to protect civil rights and interests. In the event of illegal or improper administrative decisions or an administrative authority’s failure to take such actions, administrative remedies may implemented to protect relevant parties’ rights. Members of our legal services department continually update their theory and practice in the field of administrative law. They also spare no efforts in their continuing exhaustive study of administrative remedies. Bearing our clients' greatest benefit in mind, we analyze cases in an in-depth but accessible way, maintaining great familiarity with legal procedures and a solid grasp of key points in legal disputes. In doing so, we work out incisive arguments that win over judicial authorities and administrative courts. Our extremely high winning rate demonstrates these clearly outstanding results.
- 2.Corporate legal consulting The value of the law lies in achieving justice and regulating social guidelines for civil life. As human society evolves and becomes more and more complex, it is inevitable that there will be some conflicts between individuals. For this reason, the law plays an indispensable role in offering legitimate and reasonable resolution channels. Our legal services department provides advice on these legal issues. Through legal syllogism, we apply inflexible legal texts to explain actual cases in a flexible manner. We provide clients with a guiding light via accessible textual interpretations, so that our clients will not get lost in law vernacular and miss opportunities to protect their rights.
- 3.Bankruptcy and restructuring In line with growing attention to bankruptcy-related laws and regulations in Taiwan, our legal services division always pays close attention to the progress of studies by relevant government departments regarding amendments to bankruptcy law and the integration of restructuring and bankruptcy regulations. In addition, we often study and discuss current bankruptcy-related regulations with our partners at GT Singapore and GT Hong Kong in order to provide clients with the most appropriate and up to date international legal services and advice.
- 4.Company dissolutions and liquidations Once a company of any type is dissolved, unless its dissolution is caused by a merger, split-off, or bankruptcy, it shall be liquidated, terminate its legal relationships, and allocate its assets. Where a company is to undergo liquidation, liquidator(s) shall be appointed to process legally-stipulated procedures. The assigned liquidator(s) shall implement all relevant duties required by law to ensure the termination of the company’s legal entity after the liquidation is complete. Our legal services department is familiar with the procedures of dissolution and liquidation and the duties of a liquidator. As such, they understand that the corporate legal entity of a company is not eliminated after being dissolved, despite its settlement and liquidation having been declared, if its liquidation is not completed in accordance with the Company Act and other relevant regulations. Tax collection agencies may still be entitled to recover the company’s payable taxes, and the company’s responsible person may also receive an official letter from the taxation authorities restricting him/her from going abroad. Therefore, our legal services department may appoint liquidators, who will do their utmost to fulfill their duties and complete dissolution and liquidation with care.
- 5.Supplier and employee background investigations Business operations usually involve risks, whether current or potential. It is human nature to avoid risks and pursue interests. For a company, it is even more imperative to avoid and control possible risks as much as possible, as the reputation and performance of a company is achieved over a long period of time and cannot afford to be tarnished in any way. Regarding business dealings and employment, our legal services department provides supplier and employee background investigation services. By investigating suppliers’ and employees’ conduct and credit status, companies can avoid awkward situations with suppliers and employees, and achieve the ultimate goal of protecting the company.
- 6.Legal attest letter drafting service Conflicts and misunderstandings among individuals and groups are difficult to avoid in a modern industrialized and commercial society. A “legal attest letter” serves the functions of giving notice and maintaining evidence, which can be a key factor in subsequent ligation procedures. “Evidence” is the criteria for judicial verdict, whether in civil or criminal litigation. Because of their convenience and effectiveness, legal attest letters are a widely adopted method of evidence collection today. Our legal attest letter drafting service aims to protect clients’ interests by providing concise and incisive legal attest letters.
- 7.Preparation and review of agreements in Chinese and English An agreement, as the name suggests, refers to a mutual consent for relevant matters between two or more parties involved, which becomes effective by converting the spoken word into writing. An agreement need not always be written down in black and white, as an agreement can come into existence in oral form, so long as the parties agree; but if there is only oral agreement, this may cause difficulty in collecting evidence in the event of disputes. Our legal services seek our clients’ best interests in agreements, by conscientiously reviewing the entire formulation of the agreement and any particular details in the agreement that are disadvantageous to our clients.
- 8.Lifting restrictions on going abroad Restrictions on going overseas may be imposed during the following situations: (1) a taxpayer, whose overdue taxes exceed a certain amount, receives such restrictions from the National Immigration Agency as required through a Ministry of Finance official letter; or (2) an employer receives such a restriction pursuant to the Act for Worker Protection of Mass Redundancy for overdue labor pensions, severance payments, or wages. Requests for lifting such restrictions may be made in the following conditions: (1) the persons involved has fully paid any overdue taxes, fines, labor pensions, severance, or wages; (2) he/she has furnished a bond sufficient to secure the full payment of the outstanding taxes, fines, labor pensions, severance, or wages; or (3) the business entity has been liquidated in accordance with relevant laws and regulations, and there are no residual assets for distribution or liquidation.
- 9.Labor law compliance and labor-management negotiation Since the introduction of the “one fixed day off and one flexible rest day” policy on December 21, 2016, the Labor Standards Act has undergone several amendments. Meanwhile, municipal labor departments have also enhanced inspections on corporate labor management. In addition to compliance with the aforesaid policy, categories of inspection also include labor agreements, service regulations, labor safety and health codes, establishment of sexual harassment control mechanisms, and the legality of labor-management meetings. We provide our corporate clients with consulting on labor laws as well as assistance with the planning and establishment of relevant regulations and systems. In addition, we also offer advice and report services for dismissals, lay-offs, staff re-positioning, and other labor-management issues. For labor disputes that have already occurred, we also offer advice for labor-management negotiations and can attend mediations on behalf of employers.
- 10.Inheritance, inheritance tax, family business, and personal asset planning In recent years, legal disputes have frequently occurred in partnerships and family businesses. It is often seen that, in enterprises created through peaceful collaboration among members of the first generation, there follows infighting among members of the second generation, which may include a falling out and unwillingness to compromise for the inheritance and corporate control. Even when the second generation maintain peaceful relationships, they are nonetheless troubled by many tax issues that come about. In order to lay the groundwork for both the next generation and the corporation's sustainability, business operators need to plan ahead.
- II.Overall Advantages
Grant Thornton Taiwan is the Taiwan member firm of Grant Thornton International, and benefits from valuable international experience, on the basis of which we move forward and improve our services in Taiwan. Supported by the sizable international corporate organization, Grant Thornton Taiwan provides services that align with international standards and keep up with international trends. Our legal services not only include careful study of legal cases, but also professional opinions on accounting matters from our CPAs. Benefiting from different disciplinary perspectives as well as from our own professional and academic knowledge, we have built a solid and powerful service team that provide clients with satisfactory solutions to cases of every nature and scale.
Contact Person:
Margaret Lin
02-2789 0887 Ext. 203
margaret.lin@tw.gt.com