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By inquiring both companies between the Taiwan and Mainland China, the purposes of this study are (1) to specify the contents of accounting and taxation activities will be outsourced, (2) to identify which segment is suit for outsourcing and what are the odds, (3) to compare the attitude toward the taxation agent systems, and (4) to know whom will be eligible for serve in the accounting and tax service.

Following main findings are reached through this study. First, the companies in Taiwan do not conceive such kinds of activities, which on cash flow and budget matters could be outsourcing from outside while those of Mainland China do. However, such activities like tax closing entries and tax calculation are considerable to be outsourced in Taiwan. Second, both companies concur that parts of the organization functions should be outsourced. Furthermore, there exists significant difference on information disclosure and independence of outsourcee (external service providers) among the merits and demerits of outsourcing. The Mainland Chinese companies think that outsourcee may loss its independence on account of outsourcing. Third, both companies have consistently cognition on the system of professional accounting and taxation agent. Finally, the one who is a CPA, a tax expertise, or a tax practitioner will be qualified to take on such responsibilities.