南華大學機構典藏系統:Item 987654321/27362
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    Please use this identifier to cite or link to this item: http://nhuir.nhu.edu.tw/handle/987654321/27362


    Title: 弱勢家庭微型創業的法律議題探討
    Other Titles: A study on the legal issues of micro-entrepreneurship for vulnerable families
    Authors: 吳許黃捷
    Wu, Syu Huang-Jie
    Contributors: 玄奘大學法律學系
    Department of Law, Hsuan Chuang University
    Keywords: 弱勢家庭;微型創業;獨資;合夥;有限
    vulnerable families;micro-entrepreneurship;sole proprietorship;partnership;Limited Company
    Date: 2018-12-01
    Issue Date: 2020-02-21 14:25:04 (UTC+8)
    Publisher: 南華大學通識教育中心
    Abstract: 本文針對弱勢家庭微型創業的法律議題作探討。首先，文章先對扶助弱勢家庭及創業貸款之規定作介紹，目前缺乏統一的平台，協助弱勢家庭創業。第二，就微型企業之定義作討論。第三，針對微型創業的組織型態的法律制度作分析，創業時可能需要多去評估，以選擇適合的組織型態，在法律上皆有不同的權利義務。第四，對於微型創業所涉及的稅務議題作討論，企業原則上要辦理稅籍登記，還需留意營業稅及營利事業所得稅之課徵，以及使用統一發票之義務。
    The article discusses the legal issues of micro-entrepreneurship for vulnerable families. First, the article introduces the regulations of assistance and loan for vulnerable families to start a business. It is to lack single platform for helping vulnerable families to start a business. Second, to discuss the definition of “micro-entrepreneurship”. Third, the article analyzes the legal system of the types of organization for micro-entrepreneurship, it is necessary to evaluate the types of organization when start a business. There are different rights and duties for different enterprises under the laws. Fourth, the article discusses the taxation issues of micro-entrepreneurship, a business entity basically shall conduct taxation registration. A business entity could be imposed the business tax and enterprise income tax, and to use the uniform invoices.
    Relation: 通識教育與跨域研究
    18期
    Appears in Collections:[The Journals of Nanhua University ] General education and transdisciplinary research
    [Center for General Education] General education and transdisciplinary research

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