台灣可延伸企業報告語言分類標準之建立－以營利事業所得稅為例

Establish a XBRL Taxonomy for Taiwan's Business Income Tax Return

10.30139/JACG.200412.0003

黃劭彥(Shaio-Yan Huang)；許芳榮(Fang-Rung Hsu)；陳雪如(Hsueh-Ju Chen)；黃素玲(Su-Ling Huang)

XBRL ； 營利事業所得稅 ； 可延伸企業報告語言 ； XML ； Income Tax ； Extensible Business Reporting Language

會計與公司治理

1卷2期（2004 / 12 / 01）

39 - 66

繁體中文

營利事業所得稅與企業之存續實乃密不可分，且由於與之相關稅目眾多，營利事業所得稅課徵所需資訊可由企業之財務報表中大量擷取，故已有國外之稅務機關，將「可延伸企業報告語言」(Extensible Business Reporting Language, XBRL)應用於公司稅務申報上。 XBRL提供一個以XML為基礎的財務報表網路整合環境，讓公司便於編製、呈現及傳遞公司的財務報表資訊，使投資者、分析師及主管機關能更有效率的擷取、處理和分析這些資訊。XBRL應用於稅務上可使企業，稅捐機關及軟體開發廠商獲得極大便利。對公司而言，可減少轉換不同報表之成本；對軟體業者而言，可便於軟體開發及系統整合；對稅捐機關而言，可提升電子申報服務品質及簡化稽徵流程。 本研究依營利事業所得稅申報書及未分配盈餘申報書中所需資料，及XBRL分類標準建立步驟，撰寫台灣營利事業所得稅之部分XBRL分類標準。並以營利事業所得稅及未分配盈餘申報書中之損益及稅額計算表為例，建立文件範例實例。此外，將設計一個應用程式，使稅表編製者透過瀏覽器，藉由該應用程式至企業資料庫中擷取財務資料，產生XBRL格式之稅表，並上傳報稅檔案至虛擬國稅局網站。

Tax filing for business activities is a complex, heavy and often tedious workload, which must be attended to on a quarter bases. However, XBRL offers efficient means of handing this task. Use tax authorities in foreign countries, XBRL allows the information for business income taxes to be extracted from corporate financial statements for company income tax filing. This study attempts to establish part of the XBRL taxonomy standard for business income tax in Republic of China. It is based on the business income return forms prescribed by the Ministry of Finance in R.O.C. and follows the steps in building XBRL taxonomy. Finally, this study builds an example of an income tax return. In addition, this study designs an application program aimed tax preparers to access corporate financial data online, generate tax report by XBRL format and then upload to virtual National Tax Administration homepage.

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