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營所稅：書審、查帳、簽證，有什麼不同？
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通常採用曆年制的營利事業在每年五月的時候都會遇到一項年度重大的事件—申報營利事業所得稅。往往公司在申報營所稅時，會發現原來申報的方式原來不只有一種！而且不同方式要處理的程序與計算出來的稅額可能也有些不同，因此對於剛開公司的業主而言常常不太清楚其中的差異，而導致不必要的紛爭與懲罰，因此本文將告訴你書審申報、查帳申報及會計師查核簽證申報有什麼不同。
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書面審查申報
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國稅局為了簡化稽徵流程，以及降低企業的查核成本，只要符合一定的條件，企業可以直接以「高於規定標準的淨利率」計算所得(所得=收入x淨利率)，並依照該所得課徵所得稅。因此在申報時原則上無須特別提示帳冊供國稅局查核，為一項較為便利的選擇。
然而，要特別留意的是，採用書審方式進行申報不代表平時不需保存完整憑證與帳冊。事實上，國稅局有權定期針對企業進行抽查，若在抽查時無法提出完整帳冊文件，國稅局則會以較高的「同業利潤率」計算應納稅額，並要求企業補稅甚至是開罰，對企業來說會是一項嚴重的意外負擔。
書面審查申報的淨利率標準依照「企業收入多寡」的不同，分為「擴大書審純益率」與「所得額標準」兩種，年度收入在3000萬以下的公司淨利率標準較為寬鬆，依照每年公布的各行業擴大書審純益率作為標準；收入超過3000萬則應適用所得額標準。
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所得稅要如何課徵？
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所得稅的課稅方式分為「就源扣繳」與「結算申報」兩種：若您為境內之居住者(1.於境內有住所，或2.無住所但課稅年度居留滿183天者)，原則上每年5月皆需採結算申報之方式並繳納所得稅；若您為非居住者(境內無住所，居留未滿183天者)，課稅方式原則上採就源扣繳方式。若所得項目皆屬於扣繳所得，則於所得給付時，扣繳義務人應依規定扣繳所得稅，因此外國人無須再進行申報；但有所得非屬扣繳範圍之所得，外國人就得於離境前或申報期間內申報繳稅。
要特別提醒大家的是，只要中華民國境內提供勞務，無論是從境內雇主取得或從境外雇主取得，原則上皆屬「中華民國來源所得」，需要課徵所得稅。不過有一項例外，針對「居留未超過90天的非居住者」，稅法提供一項租稅優惠，其於中華民國境內提供勞務而「自境外雇主取得」之勞務報酬，無需課徵所得稅。(如：外國公司短期派遣來台工作的商務人士，薪水由外國公司給付)
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- 適用擴大書審純益率作為標準的條件如下：
1. 凡全年營業收入淨額及非營業收入【不包括土地及其定著物（如房屋等）之交易增益暨依法不計入所得課稅之所得額】合計在新臺幣三千萬元以下之營利事業
2. 其年度結算申報，書表齊全
3. 自行依法調整之純益率高於擴大書審純益率標準
4. 並於申報期限截止前繳清應納稅款者
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查帳申報
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上述書面審查方式為一項縮短流程的便民服務。不過在一般的情況下，原則上公司本應採查帳申報的方式，依照公司實際的收入、成本與費用計算所得，核實課稅。因此在每年度申報所得稅時應提示前一年度的完整帳冊資料以供國稅局進行查核，因此在程序上較為複雜，也需要較為嚴謹的帳務處理。
若公司實際淨利率小於書審淨利率標準時，公司可以依照實際財務狀況以查帳的方式進行申報。在這種情況下，不僅可以負擔較低的稅賦外，若公司有虧損時，也可以於未來進行抵稅。
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會計師查核簽證申報(稅務簽證)
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根據《營利事業委託會計師查核簽證申報所得稅辦法》第3條規定：
下列營利事業的營所稅結算申報，應委託會計師查核簽證申報：
1. 銀行業、信用合作社業、信託投資業、票券金融業、融資性租賃業、證券業（證券投資顧問業除外）、期貨業及保險業。
2. 公開發行股票之營利事業。
3. 依原獎勵投資條例或促進產業升級條例或其他法律規定，經核准享受免徵營利事業所得稅之營利事業，其全年營業收入淨額與非營業收入在新臺幣五千萬元以上者。
4. 依金融控股公司法或企業併購法或其他法律規定，合併辦理所得稅結算申報之營利事業。
5. 不屬於以上四款之營利事業，其全年營業收入淨額與非營業收入在新臺幣壹億元以上者。
公司為上述情況的話，我國法規有明文強制規定公司申報所得稅時，應先經由會計師查核簽證，屬於較為嚴格的規定。
當然，即使公司沒有上述的情況，仍然還是可以委任會計師進行查核簽證。會計師合法且專業的稅務規劃與輔導，不僅降低發生錯誤的風險，也較不易遭到國稅局的刁難，受到查帳補稅或處罰的風險較低，同時也能夠核實課稅，享有較高的交際費限額、盈虧互抵等福利。
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