臺灣博碩士論文加值系統

近來企業會計醜聞不斷，使得財務與課稅所得差異的相關議題受到重視，相關研究往往必須透過財務報表資料推估課稅所得額，而文獻中不乏以「當期所得稅費用」推估的方法。本文針對我國財務會計準則公報第22號「所得稅之會計處理準則」所規範之「當期所得稅費用」之意涵與實務上之用法進行探討，結果發現，公報所規範之「當期所得稅費用」存在五種不同之意涵，涵蓋不同之資訊範圍，而實務上也發現存在上述五種意涵之用法，顯示當期所得稅費用在不同公司間見解可能不一致之情形。
本文將所得稅附註揭露中之所得稅費用構成項目調節表歸納成八大類，並針對各類型之調節表在推估課稅所得時會產生之問題加以探討。結果發現，未揭露推估課稅所得所需之資訊 (例如: 投資抵減當期實際抵減數、未分配盈餘加徵百分之十所得稅額)以致造成推估之困難較為普遍。
最後，針對可推估之各類型調節表建立適合我國課稅所得推估之公式，首先反推應納稅額，再由應納稅額按不同稅率級距還原成課稅所得額，本文所建構推估課稅所得之公式可作為未來相關研究之參考。

Since more and more business accountant scandals have been uncovered these days, subsequently, it started to make book-tax differences a noticeable issue. Most of the time, related research needs to obtain the estimated taxable income through the data from financial statements. Quite often these research documents adopted “Current Tax Expense” as their method to estimate. This article aims at studying the difference between the literal meaning and actual practice of the “Current Tax Expense”, regulated in the SFAS No.22,”Accounting for Income Taxes”. The result revealed that the “Current Tax Expense”, regulated in the SFAS No.22,”Accounting for Income Taxes” had five different literal meanings, covering different ranges of information respectively. In practice, we also found out that there were different practices based on those five different literal meanings, making it clear that different companies might have different interpretations on “Current Tax Expense”.

The article has divided the adjustment sheet of Income Tax Expense Items, stated in the Tax Annotation, into eight categories and then studied the problems that might arise from those different eight adjustments sheets when estimating the taxable income. It was then understood that due to the information (e.g., When investment tax credits real current deduction, the undivided profit that would be taxed 10% extra as income tax.) needed for estimating the taxable income wasn’t revealed, the difficult of estimation was quit common.

In the end, based on those different adjustment sheets which make the estimation possible, we establish a formula which is suitable for estimating the taxable income in Taiwan. First, we do backward calculation the total of payable tax, and then we came up with a total of taxable income based on different tax rates scale applicable to the payable tax earlier calculated. The formula for estimating taxable income created in this article could be used as a reference for future related studies.

目錄
中文摘要 Ⅰ
Abstract Ⅱ
誌謝辭 Ⅲ
表目錄 Ⅴ
圖目錄 Ⅵ
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 5
第一節 我國財務會計準則與所得稅法之比較 5
第二節 財稅差異與財稅一致之探討 11
第三節 財稅差異與盈餘管理及租稅規劃之相關文獻 12
第四節 課稅所得推估之相關文獻 17
第三章 當期所得稅費用與所得稅附註揭露之探討 19
第一節 當期所得稅費用之意涵 19
第二節 當期所得稅費用之用法 22
第三節 所得稅財務報表之表達與附註揭露 26
第四章 所得稅費用構成項目調節表與課稅所得推估之探討 28
第一節 所得稅費用構成項目調節表之格式類型 28
第二節 課稅所得推估之探討 38
第五章 結論與建議 47
參考文獻 49
表目錄
表3-1 當期所得稅費用意涵比較表 20
表3-2 所得稅費用構成項目調節表-意涵一 23
表3-3 所得稅費用構成項目調節表-意涵二 24
表3-4 所得稅費用構成項目調節表-意涵三 24
表3-5 所得稅費用構成項目調節表-意涵四 25
表3-6 所得稅費用構成項目調節表-意涵五 25
表4-1 所得稅費用構成項目調節表-類型1 29
表4-2 所得稅費用構成項目調節表-類型2 29
表4-3 所得稅費用構成項目調節表-類型3 30
表4-4 所得稅費用構成項目調節表-類型4 30
表4-5 所得稅費用構成項目調節表-類型5 31
表4-6 所得稅費用構成項目調節表-類型6 31
表4-7 所得稅費用構成項目調節表-類型7 31
表4-8 所得稅費用構成項目調節表-類型8 32
表4-9 以產業與查核之事務所別分析調節表之類型 34
表4-10 以事務所別統計調節表之類型 35
表4-11 本文建構之所得稅費用構成項目調節表 37
表4-12 各種格式類型調節表所揭露之資訊 38
表4-13 H上市公司所得稅費用構成項目調節與遞延所得稅資產及負債明細表 40
表4-14 P上市公司部分損益表 44
圖目錄
圖1-1 研究架構圖 4
圖2-1 財稅差異原因分析圖 10
圖3-1 當期所得稅費用意涵對照圖 21
圖3-2 所得稅附註揭露釋例 27

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