| dc.contributor.advisor | 陳國泰<br>陳明進 | zh_TW |
| dc.contributor.advisor | Kuo-Tay Chen<br>Ming-Chin Chen | en_US |
| dc.contributor.author (Authors) | 張翠珊 | zh_TW |
| dc.contributor.author (Authors) | Tsui-Shan Chang | en_US |
| dc.creator (作者) | 張翠珊 | zh_TW |
| dc.creator (作者) | Tsui-Shan Chang | en_US |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 2009-09-18 | - |
| dc.date.available | 2009-09-18 | - |
| dc.date.issued (上傳時間) | 2009-09-18 | - |
| dc.identifier (Other Identifiers) | G0090353013 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34187 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 90353013 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | XBRL是一種以XML為基礎所發展出來的一種語言，用來規範網路財務資訊揭露而產生的資料交換標準，同時也是提升財務資訊透明化的推手。XBRL使資訊可以更快速地流通，改善資訊處理的速度。本論文的研究目的，在於透過XBRL之應用，來建立公司營利事業所得稅申報書之各個項目的分類標準，並設計一套以XBRL為基礎之營利事業所得稅申報系統。就營利事業而言，XBRL可以協助企業稅務部門取得資料，讓營利事業所得稅申報上所需的部份資料，可以直接從總帳資料庫轉入產生，讓企業在稅務資料處理上可以減少作業成本，降低人為錯誤的可能性，減少重覆手動輸入資料，讓報稅工作更為快速、有效率，透過網路傳輸報稅檔案，節省了報稅人在報稅期間必須親自稅捐稽徵機關排隊等待報稅的時間。就稅捐稽徵機關而言，所有的企業按同一套XBRL標準來報稅，可簡化稅務處理工作，更者，可將取得之資料進行分析，找出異常並加以審查，且若未來XBRL能順利推廣，營利事業之總帳系統與申報營業稅之資料均以XBRL編製而成，則因為所有檔案型態一致，稅捐稽徵機關在進行調帳查閱時，可以大大減少查核的人力及成本，可以增加查核的效率。本論文將建立起一套符合中華民國稅法與相關法令規定之營利事業所得稅之XBRL 分類標準，並利用該分類標準之架構，設計出一套能符合現行法令規定且以XBRL為基礎之營利事業所得稅申報之程式軟體。本論文會將虛擬資料輸入已建好之程式，來進行實際展示如何產生以XBRL為格式之營利事業所得稅申報電子檔，以作為未來企業運用時之參考。另外，針對國稅局方面，本論文亦設計一驗證程式，讓國稅局能夠對所收到之營利事業所得稅申報檔進行資料正確性之檢查及驗證。 | zh_TW |
| dc.description.abstract (摘要) | XBRL is an XML-based, royalty-free, and open standard, used to stipulate the data exchange standard in the Internet. XBRL can substantially help improve the transparency of financial information, and communicate the information chain more fluently, and expedite the data processing.The objective of this thesis is to establish the XBRL taxonomy for the returns of Business Income Tax in Taiwan, and to design the XBRL-based application software for filing the Business Income Tax returns. By establishing the XBRL taxonomy, it can help the tax department to retrieve tax return data from corporations more efficiently. Since the data for filing tax returns can also be retrieved directly from the general ledger database, the benefits of promoting the XBRL-based tax return filing system would include saving operation costs, reducing the possibility of errors, avoiding re-keying data, and filing tax returns faster and more efficiently.For the National Tax Administration, the XBRL-based filing system can simplify the paper work on processing tax returns. Further, National Tax Administration can utilize the program to directly analyze the electronic tax data, diagnosing the abcdrmal financial relationships, and devise more efficient audit program. In the future, if the data of corporations’ general ledger and business tax are all prepared in XBRL, National Tax Administration can directly trace from tax return data to firms’ financial statements and thus increase the efficiency and effectiveness of tax audit.To facilitate building the XBRL-based tax return filing system, this thesis establishes a set of XBRL taxonomy for Business Income Tax return in Taiwan, and use the taxonomy to design a XBRL-based application software for Business Income Tax returns. This thesis also demonstrates the application of this software using virtual financial data to generate the XBRL-format Business Income Tax return data. Further, this study also designs a software that can be used by National Tax Administration to verify the tax return data received from corporate taxpayers. | en_US |
| dc.description.tableofcontents | 第一章 緒 論..............................................1第一節 研究動機............................................2第二節 研究目的............................................4第三節 預期貢獻............................................5第二章 文獻探討............................................6第一節 可延伸標記語言(Extensible Markup Language, XML).....7第二節 可延伸企業報告語言(eXtensible Business Reporting Language, XBRL).............................................7一、 XBRL的定義.............................................7二、 XBRL的優點.............................................10三、 XBRL的應用範圍.........................................13四、 XBRL的發展過程.........................................16五、 目前XBRL在台灣發展的現況...............................17六、 XBRL之重要專用名詞(XBRL Glossary of Terms).............18七、 XBRL規格標準(Specification)............................20第三節 媒體申報與XBRL之關係................................21一、 媒體申報...............................................21二、 媒體申報與XBRL之關係...................................21三、 現行網路申報與XBRL格式申報之比較.......................22第三章 研究方法............................................24第一節 研究架構............................................24第二節 建立分類標準之步驟..................................25第三節 資料來源............................................26第四節 分類標準之架構......................................26第五節 建立及應用分類標準之相關工具與技術..................29一、 建立分類標準所採用之工具...............................29二、 建立分類標準所採用之技術...............................29第四章 建立營利事業所得稅分類標準及應用....................32第一節 建立及應用營利事業所得稅分類標準之詳細步驟..........32第二節 分類標準之呈現及應用................................34一、 分類標準之XSD檔........................................34二、 分類標準之應用.........................................36第五章 結論與建議..........................................52第一節 結論................................................52第二節 研究限制............................................53第三節 研究建議............................................54附錄一：匯入總帳功能之程式碼................................56附錄二：輸出實例文件之程式碼................................58附錄三：驗證程式之匯入檔案功能之程式碼......................62附錄四：驗證程式之驗證檢查程式碼............................64參考文獻....................................................66 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090353013 | en_US |
| dc.subject (關鍵詞) | 可延伸企業報告語言 | zh_TW |
| dc.subject (關鍵詞) | 營利事業所得稅 | zh_TW |
| dc.subject (關鍵詞) | 分類標準 | zh_TW |
| dc.subject (關鍵詞) | 實例文件 | zh_TW |
| dc.subject (關鍵詞) | XBRL | en_US |
| dc.subject (關鍵詞) | Business Income Tax | en_US |
| dc.subject (關鍵詞) | Taxonomy | en_US |
| dc.subject (關鍵詞) | Instance Document | en_US |
| dc.title (題名) | XBRL在營利事業所得稅申報之應用 | zh_TW |
| dc.type (資料類型) | thesis | en |
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