07-3591680 ‧ 08-7669608 
中文 
服務項目 | 青山永續聯合會計師事務所 | 高雄會計師推薦 | 會計師推薦
1.Business and related legal services
The best solution for commercial laws, the best staff for shareholders
Corporate Governance Day is also highlighted, and the importance of compliance with economic and business laws is also increasing. The establishment, existence and extinction of domestic and foreign companies or other types of organizations are all closely related to various business management regulations, and various laws and administrative regulations will be involved in various registration application procedures. In order to comply with the cumbersome laws and the requirements of the competent authorities, reduce the risk of violating the law, save time, and help enterprises reduce unnecessary time and money costs, such procedures can be entrusted to professionals, who can use their expertise Knowledge and experience to achieve fast and correct processing results.
Gmcsr Sustainability’s professional team has both legal and accounting expertise. It is one of the few full-scale accounting firms with different expertise. We are also very familiar with various laws and procedural regulations. Gmcsr Sustainability can provide customized services according to customer needs. , high efficiency, high quality and complete service. In addition, with the involvement of family inheritance and other issues, the professional team has accumulated a lot of experience in services such as closed company application, no-parity shares, special shares, technical pricing, and overseas company establishment planning, and can provide a complete one-stop service.
Our services include:
- Consultation on the application of investment laws such as company law
- Application for registration of company, bank number and branch establishment
- Overseas investment application
- China investment application
- For-profit business registration
- The company’s foreign investment application
- Individuals and companies investing in China and applying for supplementary work
- Application for the establishment of a corporation and a corporation
- Acting for overseas holding company registration
- Company change
- Registration of relocation, business projects, equity transfer, capital increase or decrease, company dissolution and liquidation, etc.
- Application for licensed business (construction industry, travel agency, medical equipment, etc.)
- Company stock printing and issuing agency application
- Acting company final accounts and liquidation declaration
2.Business application assistance service for investment immigration
When it comes to investing in Taiwan, Gmcsr knows best
For foreigners who want to immigrate to Taiwan, whether from Hong Kong, Macau, Europe and the United States, we will assist in connecting with professional immigration consultants, and provide investment and business consulting and services. The service content includes investment structure evaluation before investment, establishment of a company, accounting processing after establishment of a company, fiscal and tax visas and other items. Tsingshan Sustainability can provide professional consulting services.
Our services include:
- The Ministry of Economic Affairs will review the application
- Registration with the Ministry of Economic Affairs or the Economic Development Bureau
- IRSTax Registration
- Routine accounting processing, tax filing
- Tax visa service
- Assist immigration consultants to open bank accounts, apply for residence permits, etc.
The best consultant for transforming ESG companies, the only accountant who provides overall ESG solutions .
When investment institutions make investment decisions and investment portfolios, traditional financial information is no longer the only reference. Institutional investors look forward to using ESG indices to further help companies improve their risk response capabilities and comprehensive management effectiveness. The performance of corporate ESG ratings has become a key indicator of market competition in the sustainable era.
Gmcsr’s team assists in planning sustainable development strategies, introducing ESG-related systems and evaluations, assisting companies to have a deep grasp of ESG indicators in all aspects, and at the same time depicting all aspects of the company to stakeholders such as customers, employees, investors, and the government. value in order to obtain a more competitive and stable financial investment return.
1.Sustainability Consulting Services
- Consulting and writing of corporate sustainability reports
- Corporate Sustainability Consulting Services
-Assist enterprises to respond to customer sustainability questionnaires and surveys
-Enterprise ESG Transformation and Development Consulting Services - Enterprise Sustainability Report Certification and Assurance Service Certification and Assurance of Enterprise Sustainability Report
2.Social Impact Consultant Planning
- Provide Social Return on Investment (SROI) guide courses and workshops
-Introduce common performance measurement systems for community investment organizations
-Provide theoretical and practical case discussions for SROI guidelines
-Assist with practical exercises in class - Provide SROI calculation process consulting and report writing services
-Project planning discussion
-Stakeholder Negotiation Interview and Questionnaire
-Influence map and report content written in part or in full - Assist with SVI certification submission application
-Assist in sending this SROI report to Social Value International for certification
1.Accounting management
Enterprises live in the most trustworthy large accounting room, and demonstrate corporate value through accounting In Taiwan’s economic model of small and medium-sized enterprises, business owners often have to take on multiple roles. Production, sales, people, wealth, and wealth are all controlled by the business owner, which also makes business owners trapped in an infinite loop of busyness. As a result, quality of life and opportunities for business expansion are lost.
Gmcsr is the best partner for business owners in accounting and finance. We will assist enterprises to establish a sound accounting treatment system, reflect the company’s status and operating results, assist business managers to make correct decisions and judgments, and lead the company to continue go ahead.
Pursuant to Article 5 of the Commercial Accounting Act, the handling of commercial accounting affairs may be entrusted to an accountant or a person legally qualified to handle accounting affairs on behalf of others. When many start-ups are unable to hire dedicated accountants due to limited funds and professionals, our firm will provide the most experienced and dedicated team to provide the most professional tax accounting services, which will not only reduce the burden on business owners At the same time, it can also provide the most rigorous control for your tax accounting, which not only saves time-consuming training and education of accounting personnel, but also avoids mistakes and unnecessary risks.
Our services include:
- Invoice purchase service
- Organize vouchers, log in and book on time (cooperate with sales tax for each period of registration)
- Handling value-added and non-value-added business tax returns
- Acting for profit-making enterprise income tax declaration and person in charge of comprehensive income tax declaration
- Various types of income withholding declaration
- The person in charge of the company and the major shareholder report on behalf of the company
- Retirement of labor health insurance and new pension system
- Company accountant training
- Provisional declaration
- Compiled financial report
- Electronic invoice application agency
2.Payroll and Personnel Management
Human resource outsourcing, let the professional stabilize the company’s manpower and keep the company’s salary secret Salary is often the most secret information in the company. Improper storage or leakage of salary information often damages the morale of the company and causes personnel changes and turnover, which affects the company’s operating efficiency and quality. Health insurance overtime and labor laws and regulations are numerous, which invisibly increase the burden on business owners. Tsingshan Sustainability has specialized legal and related personnel who can assist business owners to establish and improve the salary system and assist in the calculation of salary. The business owner will pay the salary regularly and optimize the salary.
Our services include:
- Salary and overtime premium calculation and payment
- Prepare and send salary details to employees
- Payroll withholding tax calculation, declaration and payment
- Labor insurance, health insurance and retirement pension application service
- Issuance of employee annual labor insurance and health insurance premium certificate
- Second-generation health insurance annual supplementary premium deduction details declaration
- Consultation on labor-related laws and regulations such as labor insurance, health insurance and pensions
3.General Affairs Management Outsourcing Service
The best secretarial service to assist in the management and handling of business affairs Small and medium-sized business owners often have to do multiple jobs, such as answering the phone, sending and receiving letters, booking trips, contacting suppliers, repairing office equipment, etc., while ignoring the core business direction of the enterprise. Tsingshan always hears the voices of business owners. We can assist you in regular reply and communication, book trips, schedule trips with suppliers, hold and record meetings, call manufacturers for repairs, etc. General affairs management outsourcing services, and provide other Simple website, community management and reply, you don’t need to hire a full-time secretary, but you can enjoy a secretarial service proficient in eighteen martial arts, Qingshan Sustainability can provide a high-quality general affairs management
The key factors of bank financing and the best solution provider for legal tax savings
Integrity is the primary condition for business operation, and financial integrity and transparency is the first step for business owners to provide honest belief and communication with stakeholders. Profit and loss statements, as well as financial reports such as balance sheets that represent financial status, and if these financial reports are to be trusted by the public, they must be provided with a visa by a detached third party – an accountant. Through the accountant’s visa, your financial, The credit quality of tax reporting has been greatly improved to understand the operation and decision-making of enterprises, so as to anticipate, prevent, and reduce the incidence of operational and audit risks.
Our services include:
- Financial Statement Review
-Visas for final accounts with paid-in capital exceeding NT$30 million.
-The paid-in capital is less than NT$30 million, and the net operating income is NT$100 million or the number of employees is more than 100.
-Financing visa with bank financing amount exceeding NTD 30 million
-Public issuance of the above company public visa
-Private school
-Educational foundation legal person with total assets exceeding NT$100 million or annual income exceeding 10 million - For-profit enterprise income tax settlement declaration and inspection
-Article 102 of the Income Tax Law stipulates that the following profit-making enterprises should entrust an accountant to check the visa declaration
- financial industry
- Public offering of stocks
- Those who enjoy tax exemption and whose annual net operating income and non-operating income are more than NT$50 million
- Except for the above, whose annual net operating income and non-operating income are more than NT$100 million
- Capital Check Visa
-Article 7 of the Company Law stipulates that the amount of capital for which a company applies for establishment registration shall be verified and certified by an accountant. - Client-entrusted project visa
- Project Checks for Specific Purposes
- Review of capital increase cases
- Agreement Procedure: Financial Statement Net Worth Review
- Project Visa for Political Contributions
- Consulting on accounting and auditing issues
1.Capital Market Services
Best staff and organizer for listing and fundraising
The capital market is the best way to help the company grow rapidly. After recording the capital market of public fundraising, the company will have a system and greatly increase its profits, so that business owners no longer have to do everything by themselves, and the effort of running a business can be effectively reduced and enjoy life. quality, but at the same time greatly increase the company’s revenue and gain public trust. In the process of entering the capital market, there are often many obstacles. In the process of initial public offering (hereinafter referred to as IPO) in Taiwan, it is necessary to go through the selection and comparison of many accounting, legal and related suppliers. Securities companies, accountants and ERP manufacturers all have their own positions and perspectives, which often require a long period of running-in and discussion. The relevant regulations of the competent authority for initial public offerings focus on the protection of public investors. Therefore, in the process of initial public offering, the initial major shareholders are often at a loss, or even go against the original intention of the original IPO.
Gmcsr will act as the most reliable partner, gathering the most experienced and dedicated professionals in accounting, law and corporate sustainability in every key link, hoping to provide financial and taxation advisors and ESG strategy counseling services and IPO promotion services.
Our services include:
- Major shareholder financial and tax health check
-Before and after the IPO, based on the possible valuation and comparison with the industry, the financial and tax impact of the major shareholders and their families was analyzed and the degree of control over the management rights was analyzed. And assist in analyzing the pros and cons of the structure proposed by various accountants and securities firms. Assist in discussing the subscription price with institutional investors to enhance the company’s value. - IPO vendor coordination and project management
-Assist major shareholders to communicate with competent authorities, securities companies, accountants, financial personnel, venture capital, legal persons, and ERP manufacturers during the IPO process. - IPO Governance and Legal Responsibilities of Directors and Supervisors.
-IPO companies are responsible to the public, and directors and supervisors have more responsibilities and obligations. Our firm assists major shareholders to build a low-risk governance structure from the most favorable perspective. - Intellectual wealth management from the perspective of major shareholders of IPO companies.
-The layout of the company’s key intellectual property rights: the interactive application of patents, trade secrets and copyrights - Adjustment of investment structure and confirmation of listed entities
-Assist the company to structure a suitable IPO subject and transaction model - Capital formation planning
-Assist the company to increase capital and accumulate capital according to the company’s business conditions and Taiwan Securities and Exchange Law, and protect the management rights of major shareholders. - Accounting Integration Consulting Services
-Integrate company accounts into compliance with the norms and requirements of International Accounting Standards and Taiwan Commercial Accounting Law. - ERP system import consultant
-Communicate and coordinate with the ERP system provider to meet the form and construction counseling service of Taiwan’s listing in Taiwan. - Clarify unsuitable listing terms
-Inventory the contents of the terms that may not be suitable for listing on the OTC, and make suggestions. - Establish a written internal control system
-Assist the company in compiling management measures for the nine major cycles and related operations that comply with Taiwan’s listing in Taiwan. - Internal audit system and accounting system establishment and introduction guidance.
-Assist in the establishment of plans and accounting systems that comply with the internal audit of Taiwan’s listing in Taiwan. - Employee compensation tool planning
-Assist in planning employee compensation tools and stock subscription tools. - Assist in attracting capital
-Assist the company to introduce investors or financing lines.
2.Fundraising Advisory Services
Business operations need capital, and capital is the lifeblood of business development. Through our professional services, we can provide various companies with fundraising strategies, plan better fundraising tools, and assist companies in reviewing fundraising plans.
Our services include:
- Assist enterprises to introduce strategic partnership planning consultation
- Assist in corporate equity planning consultation
- Assist in capital structure, share capital formation and consultation on sound financial mechanism
- Assist in the execution of capital increase operations
- Assistance in the selection of fundraising methods
- Assist in reviewing fundraising proposals
- Assist in financing, mergers and acquisitions and other related accounting and auditing issues
In court offense and defense, customers can save a lot of money or get the most benefit.
The court’s offense and defense often make the parties exhausted. With a high degree of knowledge about the amount of compensation and fines involved, it is the focus of both the defendant and the party’s offense and defense. Example: After we assisted a chemical company in issuing a forensic report, we significantly reduced prosecutors’ confiscation of proceeds of crime because the portion confiscated by prosecutors was accounting-defined income rather than criminal proceeds. Significantly lower forfeiture of proceeds of crime after we assist clients and prosecutors in clarifying costs and expenses.
Forensic accounting is a way of presenting the best evidence for litigation matters involving money in the form of expert witnesses. Tsingshan Sustainability works with lawyers and clients to produce credible reports to corroborate and strive for the most favorable negotiation amount for clients.
Our services include:
- Litigation Support Services
- Investigative accounting
- Forensic accounting report
The domestic tax laws are constantly evolving and becoming more complex.
At the same time, the pace of internationalization of enterprises is increasing day by day. In response to the ever-changing business environment, the transaction mode is also adjusted at any time, causing enterprises to have many doubts about the application of tax laws. Through the in-depth analysis of the professional team of Tsingshan Sustainable Development, we can help customers to check the most suitable tax burden, prevent possible tax doubts, or help resolve existing tax disputes, and become your indispensable best partner in the development of your business.
Our services include:
- Tax Consulting and Planning Enterprises and individuals provide flexible tax planning advice and tax health check services
- Project tax saving planning Mergers & Acquisitions and Restructuring, Deregistration Planning, Estate and Gift Tax Filing and Planning Services
- Tax Administrative Relief Services For various administrative remedies and lawsuits, coordinate and communicate with relevant competent authorities, and represent and write petitions for various administrative remedies and lawsuits
- Transfer Pricing Service Transfer pricing report service: preparation and consultation of transfer pricing report, counseling on pricing strategy
- High Asset Project Services Assist high-asset clients to settle disputes and seek consensus, asset transfer and family office services
Business Registration and Related Legal Services
Business Registration and Related Legal Services
ESG Consulting and Assurance Service
ESG Consulting and Assurance Service
Outsourcing Service
Outsourcing Service
Financial Statements and Income Tax Return Assurance Services
Financial Statements and Income Tax Return Assurance Services
IPO(Initial Public Offering) Advisory Services
IPO(Initial Public Offering) Advisory Services
Forensic Accounting Services
Forensic Accounting Services
Tax and Advisory Services
Tax and Advisory Services
The establishment of a domestic company is mainly divided into three steps:
Step 1: Pre-check company name
You must provide the following information:
1. Provide 1~3 company names
2. Provide business projects
3. A copy of the front and back of the person in charge’s ID card and health insurance card
The second step: company establishment registration (obtain the unified code)
You must provide the following information:
1. Photocopies of the front and back of all shareholders’ ID cards
2. List of directors and supervisors (for limited liability companies)
3. Bank balance certificate + passbook cover + copy of inner page + copy of deposit balance certificate
(this must be the person in charge Bring the person-in-charge’s private seal, the person-in-charge’s
double certificates, and the pre-check name approval letter to the bank for company preparation
account, and then invest the capital of each shareholder).
4. A copy of the building owner’s consent letter or a copy of the lease agreement
5. Photocopy of the latest housing tax bill or building ownership certificate
6. Statement of shareholders and proof of source of funds
The third step: the establishment of the business person to apply for tax registration (to obtain tax registration number)
The business tax registration application form is filled out by Qingshan, and the matters you must
perform are as follows:
1. The person in charge shall sign at the district tax bureau in person
2. Receive a unified invoice for ticket purchase After performing the above three steps, congratulations that your company can officially start business.
Documents to be prepared for line number establishment
1. Pre-check line number name 1~3
2. Bank number registration business items
3. A copy of the ID card of the person in charge and all partners, the front and back of the health insurance card
4. A copy of bank passbook or deposit certificate (with capital of more than 250,000 yuan)
5. Building ownership certificate or the latest housing tax bill
6. A power of attorney (does not need to be attached for those who handle it in person)
| Compare Items | Line Number | Lic | Ltd. / Co. Ltd. |
|---|---|---|---|
| Setup fee | Lower | Higher | Higher |
| Company name Regulation |
00 Shop, 00 Snack Bar 00 Firms, 00 Enterprises (The same county and city cannot be repeated) |
00 LLC 00 Technology LLC. (Nationwide cannot be repeated) |
00 Co., Ltd. 00 Technology Co., Ltd. (Nationwide cannot be repeated) |
| Capital | Unlimited ※There are restrictions on special industries |
Unlimited (recommended to set estimated operating expenses 1-3 months after opening) ※There are restrictions on special industries |
Unlimited (recommended to set estimated operating expenses 1-3 months after opening) ※There are restrictions on special industries |
| Proof of funds and visa |
<250,000 Don’t Prove >=250,000 need to provide proof of funds |
Accountant capital visa required | Accountant capital visa required |
| Number of shareholders | Sole proprietorship one person Two or more partners |
1 person or more | More than 2 people (at least one director and one supervisor or a single legal person can have one director) |
| Shareholder age adult (over 20 years old) |
(over 20 years old) | Director (over 20 years old) Person in charge (over 20 years old) The rest (may require a guardian’s seal for minors) |
All directors and supervisors (over 20 years old) Person in charge (over 20 years old) Shareholders (may require guardian’s seal for minors) |
| Equity transfer | Unrestricted Sole proprietorship can be changed to partnership Partnership cannot be changed to sole proprietorship |
Limited More than half of the voting rights of shareholders agree The directors are approved by more than 2/3 of the voting rights of shareholders |
All directors and supervisors (over 20 years old) Person in charge (over 20 years old) Shareholders (may require guardian’s seal for minors) |
| Shareholder Responsibilities | Unlimited liability | Limited to the amount of investment | Limited to the amount of investment |
| Certified documents | Business Registration Approval Letter + Transcript | Company registration approval letter + establishment registration form | Company registration approval letter + establishment registration form |
| Personal Comprehensive Income Tax (Shareholders) | The current year’s surplus is directly consolidated into the comprehensive income of the capital owner or partner | Increase shareholders’ income in the year of dividend distribution can choose to combine and enjoy the deduction or separate taxation | Increase shareholders’ income in the year of dividend distribution can choose to combine and enjoy the deduction or separate taxation |
| Invoice usage | Principle: Use Invoices Exception: Small-scale business owners may apply for exemption from uniform invoices |
Be sure to use an invoice | Be sure to use an invoice |
| Provisional payment of income tax | Not applicable | Before the end of September every year, pay 50% of the tax paid in the previous year | Before the end of September every year, pay 50% of the tax paid in the previous year |
| Withholding declaration | Negative withholding obligations | Negative withholding obligations | Negative withholding obligations |
| Business tax rate | 5% | 5% | 5% |
| Profitable Enterprise Income Tax Rate | Comprehensive tax (0%~40%) |
20% | 20% |
| Surplus distribution | The surplus of the current year must be fully distributed and included in the personal income tax | The surplus can be distributed, the distribution amount will be decided before 6/30 of the following year, but the undistributed surplus will be subject to an additional 5% | The surplus can be distributed, the distribution amount will be decided before 6/30 of the following year, but the undistributed surplus will be subject to an additional 5% |
| Time required to prepare the application | 5-7 days | 7-14 days | 7-14 days |
The reporting methods can be divided into:
(1) Manual declaration
(I) Reporting period
(i) For-profit enterprises adopting the calendar year system: from May 1st to May 31st each year
(If the last day falls on a regular holiday, it will be postponed to the next working day) for settlement and declaration.
(ii) Profit-making enterprises adopting a non-calendar-year accounting year: the reporting period shall be calculated according to the calendar-year system.
For example, a for-profit business that adopts a July fiscal year should be in the period from November 1 to November 30.
Internal settlement report.
(II) Types of declaration forms
1. Ordinary declaration form: General profit-making enterprises, except those approved to apply the blue declaration form, are applicable.
2. Blue declaration form: Applicable to those approved by the tax collection authority.
3. Statement of settlement of operating organizations of institutions and groups: used by educational, cultural, public welfare, and charitable institutions or groups and their affiliated operating organizations.
(III) Place of manual declaration
Profit-making enterprises registered in Taipei City may apply to any branch of the bureau or tax collection office. For non-Taipei cases, please report to the IRS where the for-profit enterprise is located.
(2) Online declaration
(I) Reporting period
(i) Settlement declaration: in accordance with Article 71 of the Income Tax Act.
(Open period for online application: May 1st (from 0:00) to June 30th (before 24:00 on the same day))
(ii) Declaration of final accounts: in accordance with Article 75 of the Income Tax Law.
(Open period for online application: January 1 to December 31.)
(II) Regulations on online declaration operations
1. For profit-making enterprises that apply for the income tax settlement (final) declaration of profit-making enterprises through the Internet, they must apply for online declaration identity authentication in accordance with regulations
2. Profit-making enterprises can go to the Ministry of Finance’s electronic tax declaration and payment service website to download the declaration software to file, print, review and upload declaration materials.
3. The declaration materials of the for-profit enterprises should be verified by the verification program first, and then the online declaration should be processed.
(3) Media declaration
(I) Reporting period
(i) Settlement declaration: in accordance with Articles 71 and 101 of the Income Tax Act.
(ii) Declaration of final accounts: in accordance with Article 75 of the Income Tax Law.
(II) Precautions for declaration
(i) Media declaration Delivery medium: CD-ROM: CD or DVD.
(ii) Media reporting units can obtain external labels, payment forms and other required materials for reporting from any branch of the local IRS, tax collection office or service office before settlement and reporting.
(iii) For the file format, please download and use the convenient service “Data Download” on the website of the Financial Information Center of the Ministry of Finance.
In response to the trend of money laundering prevention and control, the Ministry of Economic Affairs revised the Company Law, stipulating that all companies, except for state-owned enterprises and publicly issued stock companies, must declare the “information of the person in charge of the company and the main shareholder”, abbreviated as CTP
The reporting period is as follows:
1. Annual declaration: From 3/1-3/31 of each year, the information of the year before the annual declaration is processed, but the company has made a change declaration from 1/1-3/31, and the annual declaration is exempted.
2. Change declaration: CTP should be declared within 15 days after the change
3. New establishment declaration: CTP should be declared within 15 days after establishment
Application object: company directors, supervisors, managers and shareholders holding more than 10% of the shares (or capital contribution)
The following is the website of the declaration platform: https://ctp.tdcc.com.tw/decl/auth/login
The accountant conducts an objective evidence search on the client’s financial statements to measure the extent to which they meet the established standards, and issues an audit report on the audit results. Financial statements are credible after being checked and certified by an accountant, and can provide reference for stakeholders, such as company shareholders and creditors.
The nature of business tax is a consumption tax, not a tax on companies, but a tax on consumers. The profit-seeking enterprise income tax is taxed on the company’s “profitable income”, and it is paid as much as it earns.
