鼎鑫聯合會計師事務所
Address: 8F, 563, Chung-Hsiao E. Rd. Sec.4, Taipei, Taiwan (R.O.C)
Tel: 886-2-25289888 Fax:886-2-25289188
TOP NEW & Co., CPAs
服務宗旨
Central Objectives
Central Objectives
正直 專業 誠信 熱忱
Integrity~Honesty~Professional~Enthusiasm
Integrity~Honesty~Professional~Enthusiasm
服務理念
What We Stand For
What We Stand For
鼎鑫聯合會計師事務所（TNC）係一專業服務機構，提供審計服務、稅務投資諮詢服務、管理顧問服務以及財務顧問諮詢服務。對於客戶詢問或關心的事情，我們將迅速即時地給予客戶專業的服務，有助其因應複雜的商業挑戰。
Top New & Co., CPAs (TNC) is a professional service institution, which provides audit, tax, managerial advisory and financial advisory services. We give prompt answers to clients’ inquiries, in order for them to face complex business challenges.
Top New & Co., CPAs (TNC) is a professional service institution, which provides audit, tax, managerial advisory and financial advisory services. We give prompt answers to clients’ inquiries, in order for them to face complex business challenges.
審計服務協助客戶的管理風險，使客戶得以專注於他們的核心業務。將我們的專業知識轉化為客戶的經營理念，進而發掘潛在機會，協助提高客戶的效率、績效與利潤。
Audit services aid our clients in risk management so that they can focus on their core business. We convert our professional knowledge into clients’ operational concepts, and then discover potential opportunities. This assists in increasing efficiency, performance and profit of clients.
Audit services aid our clients in risk management so that they can focus on their core business. We convert our professional knowledge into clients’ operational concepts, and then discover potential opportunities. This assists in increasing efficiency, performance and profit of clients.
稅務投資諮詢服務著重於發掘機會，以合法有效的節稅方法增加客戶的優勢，並透過量身打造且創新的策略，幫助客戶降低經營成本費用。
In tax services, we focus on helping clients to meet their compliance responsibilities as well as actively act on planning opportunities. We shape and manage tax policy tailored for each client to help reduce operational expenses.
In tax services, we focus on helping clients to meet their compliance responsibilities as well as actively act on planning opportunities. We shape and manage tax policy tailored for each client to help reduce operational expenses.
管理顧問服務集合各種不同專長的顧問，提出整體的解決方案，以提升企業之經營質量。
In advisory services, we have consultants with different professional specialties, which can propose an overall solution to business operation and enhance effectiveness and efficiency of a corporation.
In advisory services, we have consultants with different professional specialties, which can propose an overall solution to business operation and enhance effectiveness and efficiency of a corporation.
針對企業如何成長及提高股東價值，財務顧問諮詢服務能提供具有價值的深入見解。提供客戶交易所有階段所需的協助，包括產業之整合服務，以及企業其他的產業平
商機。
As to how a business grows and how to increase value in stockholders, financial advisory gives you valuable opinions. We provide assistance in every step of business, including conglomeration among industries and other opportunities.
As to how a business grows and how to increase value in stockholders, financial advisory gives you valuable opinions. We provide assistance in every step of business, including conglomeration among industries and other opportunities.
專業服務群
◎Professions
本事務所之會計師及同仁，有其在不同行業之豐富審計經驗及稅務經驗，本著服務宗旨，並為加深國際服務網路，為Kreston International（克瑞斯頓）在台灣唯一的會計師專業聯盟所，同時亦成立中國諮詢機構，以合理服務費及迅速及時之作業，竭智為您提供最佳之服務。
Our CPAs and staff have extensive audit and tax experiences in different industries. To reinforce international service network, TNC is a member firm of Kreston International and is the only one in Taiwan. We also have consulting institution in China to provide the best service with reasonable fees and prompt operations.
◎Professions
本事務所之會計師及同仁，有其在不同行業之豐富審計經驗及稅務經驗，本著服務宗旨，並為加深國際服務網路，為Kreston International（克瑞斯頓）在台灣唯一的會計師專業聯盟所，同時亦成立中國諮詢機構，以合理服務費及迅速及時之作業，竭智為您提供最佳之服務。
Our CPAs and staff have extensive audit and tax experiences in different industries. To reinforce international service network, TNC is a member firm of Kreston International and is the only one in Taiwan. We also have consulting institution in China to provide the best service with reasonable fees and prompt operations.
專業堅強服務陣容
◎Our professions
◎Our professions
所 長： 陳兆伸 會計師
Chairman: Chao-Shen Chen CPA
Chairman: Chao-Shen Chen CPA
會計師： 洪雅淑 會計師
CPAs: Ya-Shu Hung
CPAs: Ya-Shu Hung
蕭天信 會計師
Tian-Shihn Hsiao
Tian-Shihn Hsiao
徐子涵 會計師
Tzu- Han Hsu
Tzu- Han Hsu
鐘士鎮 會計師
Shih-Chen Chung
Shih-Chen Chung
曾燦煌 會計師
Tsan-Huang Tseng
Tsan-Huang Tseng
鼎鑫聯合會計師事務所可提供之服務
◎Services TNC Provides
審計、財務、稅務、會計、管理顧問專業服務
◎Audit, Finance, Tax, Accounting, Managerial Consulting
審計服務：提供各項財務報表及稅務查核簽證服務
◎ Audit: Assurance and Attestation Services on Financial Statements
and Tax Returns
本所提供之財務及稅務查核簽證服務，除依一般公認審計準則及稅法規定提出查核意見及報告外，於查核過程並評估 貴公司之內部控制制度及對稅法之適用情形，以提供管理當局適切之建議，並可應 貴公司之需求，提供各項特定之專業案查核服務。
Besides issuing an audit report in accordance with Generally Accepted Auditing Standards and Tax regulations, we evaluate internal control and applicability to legislation, and provide appropriate advice to management. In addition, we provide specially designated audit services to meet your needs.
◎Services TNC Provides
審計、財務、稅務、會計、管理顧問專業服務
◎Audit, Finance, Tax, Accounting, Managerial Consulting
審計服務：提供各項財務報表及稅務查核簽證服務
◎ Audit: Assurance and Attestation Services on Financial Statements
and Tax Returns
本所提供之財務及稅務查核簽證服務，除依一般公認審計準則及稅法規定提出查核意見及報告外，於查核過程並評估 貴公司之內部控制制度及對稅法之適用情形，以提供管理當局適切之建議，並可應 貴公司之需求，提供各項特定之專業案查核服務。
Besides issuing an audit report in accordance with Generally Accepted Auditing Standards and Tax regulations, we evaluate internal control and applicability to legislation, and provide appropriate advice to management. In addition, we provide specially designated audit services to meet your needs.
服務範圍：
◎Service Scope:
1. 公開發行公司財報表查核簽證
Audit on financial statements of publicly traded company
2. 融資財務報表查核簽證
Attestation for loaning purpose
3. 公司決算書表查核
Attestation on final statement and final report
4. 營利事業所得稅結算申報查核簽證
Attestation on income tax return of profit-seeking enterprise
5. 營利事業股東可扣抵稅額帳戶查核簽證
Attesta tion on stockholders’ deductible tax account
6. 營利事業未分配盈餘查核查證
Attestation on undistributed earnings of profit-seeking enterprise
7. 購併合併企業淨值估算查核
Attestation on net values of merger and acquisition
8. 專案查核
Specially designated assurance service
◎Service Scope:
1. 公開發行公司財報表查核簽證
Audit on financial statements of publicly traded company
2. 融資財務報表查核簽證
Attestation for loaning purpose
3. 公司決算書表查核
Attestation on final statement and final report
4. 營利事業所得稅結算申報查核簽證
Attestation on income tax return of profit-seeking enterprise
5. 營利事業股東可扣抵稅額帳戶查核簽證
Attesta tion on stockholders’ deductible tax account
6. 營利事業未分配盈餘查核查證
Attestation on undistributed earnings of profit-seeking enterprise
7. 購併合併企業淨值估算查核
Attestation on net values of merger and acquisition
8. 專案查核
Specially designated assurance service
稅務規劃及諮詢：提供各種短、中及長期租稅規劃
◎ Tax: Short-Term, Intermediate and Long-Term Tax Planning
◎ Tax: Short-Term, Intermediate and Long-Term Tax Planning
1. 個人綜合所得稅之節稅規劃與申報
Tax planning a nd filing individual income tax return
2. 遺產稅及贈與稅之節稅規劃與申報
Tax planning and filing estate and gift tax return
3. 各項租稅獎勵規劃與諮詢
Planning on tax rewards and exemptions
4. 營建業專案租稅規劃
Special investigation on tax planning for construction industry
5. 營利事業租稅減免申請
Apply for tax exemption for profit-seeking enterprise
6. 代理行政救濟
Represent entities to communicate with taxation authorities
7. 客戶特殊稅務疑義代理申請解釋
Represent entities to claim for reinvestigation against tax authorities
8. 相關稅法規定諮詢
Tax regulation consulting
9. 兩稅合一節稅規劃
Tax planning on two-in-one income tax
10. 國際貿易、三角貿易節稅規劃輔導
Tax planning on international trade and delta trade
管理顧問及諮詢：提供各種財務、管理規劃與諮詢
◎ Advisory: Financial and Managerial Planning and Consulting
1. 現有內部管理及會計控制制度評估與建議
Evaluate and recommend on existing internal management and accounting control
2. 內部管理及會計控制制度規劃設計與輔導執行
Plan and assist in implementation of internal management and accounting control
3. 辦理公開發行、上市（櫃）之規劃與輔導
Plan and assist in initial public offering
4. 會計電腦化之規劃
Plan and assist in computerization of accounting system
5. 教育訓練課程
Training and Education
6. 企業組織功能分析評估
Analyze and evaluate corporate organization and functions
7. 企業併購或合併諮詢
Mergers and acquisition consulting
8. 大陸投資規劃評估
Plan and evaluate investment in China
9. 國際貿易
International trade
Tax planning a nd filing individual income tax return
2. 遺產稅及贈與稅之節稅規劃與申報
Tax planning and filing estate and gift tax return
3. 各項租稅獎勵規劃與諮詢
Planning on tax rewards and exemptions
4. 營建業專案租稅規劃
Special investigation on tax planning for construction industry
5. 營利事業租稅減免申請
Apply for tax exemption for profit-seeking enterprise
6. 代理行政救濟
Represent entities to communicate with taxation authorities
7. 客戶特殊稅務疑義代理申請解釋
Represent entities to claim for reinvestigation against tax authorities
8. 相關稅法規定諮詢
Tax regulation consulting
9. 兩稅合一節稅規劃
Tax planning on two-in-one income tax
10. 國際貿易、三角貿易節稅規劃輔導
Tax planning on international trade and delta trade
管理顧問及諮詢：提供各種財務、管理規劃與諮詢
◎ Advisory: Financial and Managerial Planning and Consulting
1. 現有內部管理及會計控制制度評估與建議
Evaluate and recommend on existing internal management and accounting control
2. 內部管理及會計控制制度規劃設計與輔導執行
Plan and assist in implementation of internal management and accounting control
3. 辦理公開發行、上市（櫃）之規劃與輔導
Plan and assist in initial public offering
4. 會計電腦化之規劃
Plan and assist in computerization of accounting system
5. 教育訓練課程
Training and Education
6. 企業組織功能分析評估
Analyze and evaluate corporate organization and functions
7. 企業併購或合併諮詢
Mergers and acquisition consulting
8. 大陸投資規劃評估
Plan and evaluate investment in China
9. 國際貿易
International trade
會計稅務服務：提供中小企業代為處理會計及稅務服務
◎ Accounting and Tax Services: Agent for Small or Medium-Sized
Company
1. 代為審核會計憑證
Represent entities to do bookkeeping
2. 代為申報營業稅
Represent entities to file business tax return
3. 以電腦代為處理會計事務
Cope with accounting matters through computers
4. 代為編製各種財務報表
Represent entities to prepare financial statements
5. 代為辦理薪資及各類所得申報
Represent entities to file various income reports
6. 代為辦理營利事業所得稅結算申報
Represent profit-seeking enterprise to file income tax return
7. 代為辦理股東可扣抵稅額帳戶申報
Represent entities to file return on stockholders’ deductible tax account
8. 代為辦理未分配盈餘結算申報
Represent entities to file return on undistributed earnings
◎ Accounting and Tax Services: Agent for Small or Medium-Sized
Company
1. 代為審核會計憑證
Represent entities to do bookkeeping
2. 代為申報營業稅
Represent entities to file business tax return
3. 以電腦代為處理會計事務
Cope with accounting matters through computers
4. 代為編製各種財務報表
Represent entities to prepare financial statements
5. 代為辦理薪資及各類所得申報
Represent entities to file various income reports
6. 代為辦理營利事業所得稅結算申報
Represent profit-seeking enterprise to file income tax return
7. 代為辦理股東可扣抵稅額帳戶申報
Represent entities to file return on stockholders’ deductible tax account
8. 代為辦理未分配盈餘結算申報
Represent entities to file return on undistributed earnings
工商登記服務：提供各種投資登記之服務
◎ Transaction Services: Provide Various Services on Transaction and
Investment
◎ Transaction Services: Provide Various Services on Transaction and
Investment
1. 公司設立及變更登記代辦業務
Represent entities to register for establishment and transformation
2. 特許行業設立及變更登記代辦業
Represent entities to register for establishment and transformation in chartered business
3. 營利事業設立及變更登記代辦業務
Represent profit-seeking entities to register for establishment and transformation
4. 國外公司在台分公司及辦事處設立及變更登記代辦業務
Represent foreign entities to register for establishment and transformation in branch offices in Taiwan
5. 境外公司設立及變更登記代辦業務
Represent entities to register for establishment and transformation in overseas branches
6. 公司行號變更資本額查核簽證業務
Attestation on change in capital
7. 僑外來台投資、大陸、港、澳地區投資報備許可相關業務
Obtain permission to invest in Taiwan, China, Hong-Kong and Macau
8. 上市（櫃）公司增資變更業務
Increase in capital for publicly traded company
Represent entities to register for establishment and transformation
2. 特許行業設立及變更登記代辦業
Represent entities to register for establishment and transformation in chartered business
3. 營利事業設立及變更登記代辦業務
Represent profit-seeking entities to register for establishment and transformation
4. 國外公司在台分公司及辦事處設立及變更登記代辦業務
Represent foreign entities to register for establishment and transformation in branch offices in Taiwan
5. 境外公司設立及變更登記代辦業務
Represent entities to register for establishment and transformation in overseas branches
6. 公司行號變更資本額查核簽證業務
Attestation on change in capital
7. 僑外來台投資、大陸、港、澳地區投資報備許可相關業務
Obtain permission to invest in Taiwan, China, Hong-Kong and Macau
8. 上市（櫃）公司增資變更業務
Increase in capital for publicly traded company
鼎鑫聯合會計師事務所除了陣容堅強的會計師服務群外，我們本著提供所有客戶全方位多元化服務的理念，更網羅了許多實務經驗豐富學養具佳的專案人員，盡心盡力為客戶提供最佳的專業服務。
Besides CPAs, we have other professions with broad experiences and profound knowledge to provide services in every aspect of business.
Besides CPAs, we have other professions with broad experiences and profound knowledge to provide services in every aspect of business.
大陸投資專業顧問服務
◎ Consulting Services in Investment in China
◎ Consulting Services in Investment in China
本事務所於2001年在上海地區成立德安咨詢（上海）有限公司，以為中國大陸為當地台商提供服務，2006年合夥人改組，除原有公司繼續提供服務外，並另於2007年初與上海高德財務咨詢有限公司成立聯盟加強合作，可提供之服務包括：
Top New & Co., CPAs established Chinatons Ltd. in 2001 to provide services for Taiwan business entities in China. After restructure in 2006, we formed an alliance with Shanghai G&T Investment Consulting Co., Ltd. to enforce cooperation. Services provided include:
1. 大陸投資工商登記及諮詢服務
Transaction services in investing in China
2. 大陸投資專案規劃服務
Case-by-case planning in investing in China
3. 台商企業會計記帳服務
Bookkeeping for Taiwan business entities
4. 工廠管理專業輔導服務
Professional assistance in factory management
5. 專案委託查核服務
Special purpose attestation services
6. 大陸台商會計制度設立推行專業服務
Establish and implement accounting system for Taiwan business entities in China
7. 大陸投資稅務規劃及諮詢服務
Tax planning for investing in China
8. 境外公司代辦服務
Agency services for overseas entities
9. 大陸註冊會計師簽證服務之連結
Agent for CPA in China
Top New & Co., CPAs established Chinatons Ltd. in 2001 to provide services for Taiwan business entities in China. After restructure in 2006, we formed an alliance with Shanghai G&T Investment Consulting Co., Ltd. to enforce cooperation. Services provided include:
1. 大陸投資工商登記及諮詢服務
Transaction services in investing in China
2. 大陸投資專案規劃服務
Case-by-case planning in investing in China
3. 台商企業會計記帳服務
Bookkeeping for Taiwan business entities
4. 工廠管理專業輔導服務
Professional assistance in factory management
5. 專案委託查核服務
Special purpose attestation services
6. 大陸台商會計制度設立推行專業服務
Establish and implement accounting system for Taiwan business entities in China
7. 大陸投資稅務規劃及諮詢服務
Tax planning for investing in China
8. 境外公司代辦服務
Agency services for overseas entities
9. 大陸註冊會計師簽證服務之連結
Agent for CPA in China
其他相關服務
Other Services
1. 火災災害專業鑑價服務
Appraisal after a fire accident
2. 法院指派專業檢查人
Professional inspector appointed by the court
3. 破產管理人
Receiver of bankruptcy
4. 企業產業平台之構建與相關業務銜接與配置
Establish scope of business and dispose for related activities
5. 公司解散指派之清算人
Liquidator appointed by liquidating entities
6. 不動產買賣諮詢服務
Consulting in real estate business
Other Services
1. 火災災害專業鑑價服務
Appraisal after a fire accident
2. 法院指派專業檢查人
Professional inspector appointed by the court
3. 破產管理人
Receiver of bankruptcy
4. 企業產業平台之構建與相關業務銜接與配置
Establish scope of business and dispose for related activities
5. 公司解散指派之清算人
Liquidator appointed by liquidating entities
6. 不動產買賣諮詢服務
Consulting in real estate business
財政部國稅局稅務新聞 (200701/11)- 營業稅
兼營營業人採用直接扣抵法不需經主管稽徵機關核准即可適用
財政部臺北市國稅局表示，自95年12月21日起，兼營營業人採直接扣抵法調整計算應納營業稅額，不需向主管稽徵機關申請核准即可適用，且如符合兼營營業人營業稅額計算辦法第8條之2第6款規定者，必須委託會計師查核簽證；未依規定辦理者，主管稽徵機關得核定停止其採用直接扣抵法，營業人於3年內應採用比例扣抵法計算應納營稅額。 該局說明，鑒於兼營營業人對自身進、銷項事實非常明瞭，為簡化徵納雙方申請及查核程序，凡帳簿記載完備，能明確區分所購買貨物、勞務或進口貨物之實際用途者，不需向主管稽徵機關申請核准即得採用直接扣抵法，惟經採用後3年內不得變更。兼營營業人於年度中停止採用比例扣抵法計算營業稅額者，其當年度已經過之期間，應於改採直接扣抵法前報繳稅款之當期，視為當年度最後一期，依兼營營業人營業稅額計算辦法規定辦理調整計算應納營業稅額。 該局指出，為使採用直接扣抵法之兼營營業人及辦理查核簽證之會計師熟悉相關作業規定，上開辦法第8條之3規定，經營製造業、當年度銷售金額合計達新臺幣10億元或當年度申報扣抵之進項稅額合計逾新臺幣2,000萬元之兼營營業人，自96年1月報繳95年度最後一期營業稅時，如未依規定委託會計師查核簽證者，主管稽徵機關得核定停止其採用直接扣抵法。兼營營業人於停止採用直接扣抵法時，其當年度已經過期間，應於改採比例扣抵法前報繳稅款之當期，視為當年度最後一期辦理調整計算應納營業稅額。 該局呼籲，財政部95年12月21日修正「兼營營業人營業稅額計算辦法」第8條之1、第8條之2、第8條之3，凡屬於未核課確定之各年度案件均可適用，請兼營營業人特別留意瞭解上開辦法相關規定，以維自身權益。
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