保險金信託，保障保險金留給最親愛的家人 一般父母若直接購買保險,受益人是小孩,身故後若小孩可能不善理財,以致於 […]
上一期的「保險信託」專欄已大致介紹了信託的基本架構、觀念與課稅原則,本期將再舉幾項信託案例,並針對保險金信託與 […]
信託課稅原則 信託的課稅概念主要採行「導管理論(Conduit theory)」,信託就好像一根管子,委託人將 […]
二○○三年新聞報導,昔日的肯尼士企業,其網球拍相關產品行銷全球60多國,負責人羅光男身價曾超過60億元新台幣, […]
一、不當避稅，雙稅(綜所稅、贈與稅)上身 中區國稅局表示，投資人明知投資的公司將發放股利後，仍簽訂信託契約將股 […]
今年5月首度要申報99年度海外所得的最低稅負，財部發布新規定，信託業接受客戶委託投資海外有價證券，如投資人海外 […]
資料來源:財政部高雄市國稅局 依據: 所得稅法第6條之2及92條之1規定，信託行為之受託人就各信託，應分別設置 […]
HsinTa CPA Firm was established in 1985. With the business growth of the recent decade, our firm opened two offices in Taipei.
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電話: +886-2-2393-5347 / E-mail：htcpa@ms73.hinet.net
地址: (10049)台北市中正區北平東路30號12樓之3 [近善導寺捷運站6號出口]
Tel: +886-2-2393-5347
Add: 12F.-3, No.30, Beiping E. Rd., Zhongzheng Dist., Taipei City 100, Taiwan (R.O.C.)
© 1985-2019 信達聯合會計師事務所
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