Page 15 - 109年臺灣原住民族企業狀況調查

(6) Organization of daily accounting vouchers and bookkeeping:
Of all indigenous enterprises, 76.22% organize daily

accounting vouchers and record transactions (42.22% assign

such tasks to internal accounting personnel; 34.00% appoint

external professionals to do so), while 23.78% do not
organize daily accounting vouchers and record transactions.

(7) Tax declaration: Of all indigenous enterprises, 76.53% file

taxes (34.52% assign the task to internal accounting

personnel; 42.00% appoint external professionals to file

taxes), while 23.47% do not file taxes.

(8) Financial planning, financing, and fund procurement: Of all

indigenous enterprises, 47.24% engage in financial planning,

financing, and fund procurement (32.26% give the tasks to

internal accounting staff; 14.98% assign the tasks to external
professionals), while 52.76% do not engage in these

operational activities.

(9) Financial statement audit: Of all indigenous enterprises,

17.92% appoint external professionals to conduct financial
statement audits, while 82.08% do not.

(10) Tax compliance audit: Of all indigenous enterprises, 18.28%

appoint external professionals to conduct tax compliance

audits, while 81.72% do not.

6. Of all indigenous enterprises, 5.26% have encountered legal issues,
while 94.74% have not. If legal issues were to arise, 38.58% would

have someone to consult. In terms of legal resources, the

government or the Legal Aid Foundation are the most utilized

(19.63%), followed by external professional legal teams (11.74%).

Enterprises that do not have legal consultants make up 61.42%.

XI