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    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/102293

    題名: 實施二代健保對記帳士事務所產業的衝擊與影響 : 以個案記帳士事務所為例
    其他題名: The effect of second-generation of NHI for bookkeepers firm : a case study of bookkeepers firm
    作者: 蔡雅玲;Tsai, Ya-Ling
    貢獻者: 淡江大學會計學系碩士在職專班
    關鍵詞: 二代健保補充保險費;記帳士事務所;家戶總所得;THE 2nd Generation of NHI;bookkeeper firms;Household gross income
    日期: 2014
    上傳時間: 2015-05-04 09:52:10 (UTC+8)
    摘要: 二代健保補充保費制度,是在各方關注與不斷的爭議下通過立法,並於民國102年正式實施,最主要是基於財務面的考量及各階層間的公平合理性。惟整個補充保費的徵收是否能達到預期目標,及其徵收的過程是否簡便易懂,這些議題都是本研究欲探討的重點。
    The supplementary premium system of 2nd Generation NHI was legitimated formally implemented in the year of 2013 under great concerns and constant dispute. It is mainly based on the financial consideration and the fairness and reasonableness between each class. The study places focuses on that whether the levy of entire supplementary premium can achieve the desired goals and whether the levy process is easy to understand are the focus.
    This study takes bookkeeper firms as subjects because their customers are mainly medium and small enterprises and cost doesn’t cover the preparing of professionals to deal with matters relating to 2nd generation NHI deductions. Under the firms’ principles of maintaining long-term cooperation with customers and improving service quality, the levy of the 2nd Generation NHI potentially increases the business scope of bookkeeper firms, which is difficult to charge additional processing fees for firms. According to the study results, it’s suggested that relevant authorities adopt “family income” to levy supplementary premium system of 2nd Generation NHI to reduce the complicated deductions procedure, expecting that the findings can provide the improvement basis for affiliated units in the future.
    顯示於類別:[會計學系暨研究所] 學位論文


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