商業會計法及稅捐稽法的刑事責任

會計資訊是表達商業經營績效的資訊，為了避免商業以不實的資訊誤導會計資訊的使用者，商業會計法對於故意以提供不實資訊的人員，追究其刑事責任，稅捐稽徵機關也會計資訊的使用者，若商業以詐術或不正當的方法報稅，稅捐稽徵法也有刑事責任，本次企劃探討商業會計法與稅捐稽徵法兩者刑事責任的差異,以及兩的的關連性。

• 因小失大──切勿節稅變逃漏稅【本月企劃】 Lose Big Because of Small: Don’t Change Tax into Tax Evasion
• 揭開企業內外帳之秘辛──以商業會計法第71條為中心【本月企劃】 Piercing the Secrets of Two Sets of Books of Enterprises: Take Article 71 in the Business Accounting Act as an Example
• 稅捐稽徵法與商業會計法刑事責任的關聯性──論公司負責人虛偽填製與漏開發票之刑事責任【本月企劃】 The Relevance of Criminal Liability between Tax Collection Act and Business Entity Accounting Act: The Criminal Liability of the Responsible Person of a Company Providing Untrue Invoice and Intentionally Omitting Invoice
• 銀行業遵循洗錢防制法之自動化查核運用【月旦時論】 The Automation Computer Audit of the Money Laundering Control Act by Banks
• 洗錢防制、監理科技與金融科技【月旦時論】 Anti-Money Laundering, Regtech and Fintech
• 錯誤的監察機制下，有限公司經營者何去何從？──變更組織是最佳選擇【月旦時論】 A Limited Company Change Its Organization into a Company Limited by Shares Is the Best Policy to Stop Company Infighting
• 勞動派遣法遵新時代【月旦時論】 An Introduction to New Labor Dispatch Law
• 邁向零問題組織(二)──結合ABC與BSC預防管理問題【執業進修】 Towards a Problem-Free Organization (II): Combining ABC and BSC to Prevent Management Problems
• 利用借名經營報稅業務所涉詐欺取財之法律責任【執業進修】 Legal Liability for Fraud When Borrowing Someone’s Name to Operate Tax Filing Business
• 商標訴訟的法律策略【公報釋讀】 Legal Strategy for Trademark Litigations
• IAS 12所得稅【公報釋讀】 IAS 12 Income Tax
• 公司負責人判斷──由最高法院109年度台上字第514號刑事歷審判決談起【學習式判解評析】 The Scope of Business Person-in-Charge: An Analysis of Judgment of the Supreme Court 109 Tai-Shang-Tzu No.514
• 歐盟公開發行公司股東權益原則修正法案【新知評價】 EU Shareholder Rights Directive II
• 控制公司與公益信託交錯下的法令適用──從公益信託不具控制公司地位之函令出發【函令解析】