企業減資之動機與影響──法律、會計與稅務之探討

企業為維護股東權益、資本使用效率或健全公司體質等目的，可依照實際營運及財務狀況辦理減資調整其財務組成。減資方式主要有三種：現金減資、彌補虧損及庫藏股減資。不論哪種減資方式，對股東而言，其資產市值在減資前後皆會相同，並不會因參與減資而受到影響，但管理階層辦理減資的背後動機，卻會影響公司之後的發展。本月企劃除了針對減資對於會計處理、財務報表與租稅減免之影響深入探討之外，並從實務判決分析合法減資與權利濫用問題。

• 企業減資對會計處理及財務報表之影響【本月企劃】 The Effecting of Capital Reduction on Accounting Treatment and Financial Statements
• 減資常見租稅減免問題分析【本月企劃】 Analysis of Common Tax Reduction and Exemption Issues for Capital Reduction
• 從實務判決看合法減資與權利濫用之分野──評最高法院108年度台上字第1234號民事判決【本月企劃】 A Study on the Difference between Capital Reduction and Abuse of Rights by Analyzing Precedents: Analysis the Supreme Court Judicial 108 Tai-Shang-Tzu No. 1234
• 美國晶片法案下，臺灣半導體供應鏈廠商進駐美國的挑戰及機會【月旦時論】 The Opportunity and Challenge to the Taiwanese Semi-Conductor Suppliers under the CHIPS ACT
• 如何準備與落實永續報告書？【月旦時論】 How to Prepare for and Implement the Sustainability Report?
• 從如興股份有限公司案看董事責任與經營判斷法則【月旦時論】 The Responsibilities of Directors and the Business Judgment Rule from the Roo Hsing Co., LTD. Case
• ESG永續性報導準則與實務專題──GRI通用準則改版(三)【會計稅務教室】 ESG Sustainability Reporting Standards and Practice: Revision of GRI Universal Standards (III)
• 企業合併會計讓腦袋打結？──公報重點概述讓你知【公報釋讀】 Feeling Stuck in Accounting for Business Combination? Overview of IFRS 3
• 商標貢獻度作為商標侵權損害賠償的計算依據──以智慧財產法院107年度民商上字第1號民事判決為例【學習式判解評析】 Trademark Contribution Rate in Trademark Infringement Cases: Based on the Civil Judgment of Intellectual Property Court (107) Ming-Shan-Shung Tze No.1
• 中國大陸企業增值稅出口退稅涉稅影響及實際案例分析【國際經貿時論】 Impact Analysis and Case Study of VAT Export Tax Rebates for Taiwanese Enterprises in Mainland China
• 承作公益或安養信託，規範鬆綁【函令解析】