臺灣博碩士論文加值系統

因全球化時代的來臨，採用國際財務報導準則(International Financial Reporting Standards, 簡稱 IFRS)逐漸成為國際資本市場之趨勢，我國主管機關為提升國內資本市場之國際競爭力，及吸引外資進入國內資本市場，暨降低國內企業赴海外籌資成本，遂於2009年5月14日宣布我國採用IFRSs之推動架構，並自2013年1月1日所有上市(櫃)公司正式以國際會計準則編製財務報表。
由於IFRS與我國一般公認會計原則(ROC GAAP)所編製財務報告有許多不一致之地方，而IFRS1要求企業應追溯首次適用IFRS之規定（除17項得免追溯及5項強制排除追溯項目外)，也就是轉換日前所有交易都須依照IFRS之規定追溯調整重編財務報表，而IFRSs 與 ROC GAAP兩項準則之差異直接調整保留盈餘。此出現於財務報表中之保留盈餘調整數﹐在稅法上將引起三個主要問題。本研究係針對個案公司，在轉換IFRSs前後之會計原則差異及其可能對稅法之影響，以下列三個議題來進行相關分析與討論。
第一、此保留盈餘調整數是否應該課徵營利事業所得稅。
第二、此保留盈餘調整數是否需課徵未分配盈餘稅。
第三、該保留盈餘調整數是否造成股東可扣抵稅額降低。
國際財務報表準則以「公允價值」表達為精神，面對會計政策或會計事項的改變，IFRSs除少數排除規定外，財務報表均需要追溯重編而調整保留盈餘，目前我國主管機關針對上述三大問題，從2009年開始即不斷在做回應，而2012年12月也為了解決此問題公布最新所得稅法修正草案。

As the coming of globalization adopt International Financial Reporting Standards (International Financial Reporting Standards, referred IFRS) gradually become the trend of the international capital markets.On 14 May 2009﹐authorities in Taiwan announced the adoption of the IFRS framework and set out a timetable for its implementation.It is anticipated that compliance with IFRS will confer the following benefits to Taiwan’s capital markets：Enhance Taiwan’s competitiveness in attracting foreign investment.Reduce the possibility of domestic companies seeking funding overseas. And all listed (cabinet) officially preparation of financial statements since January 1, 2013 to International Accounting Standards.
Because there are some differences between ROC GAAP and IFRS, adjustments of retained earnings are required to move from previous GAAP to IFRS at the time of first-time adoption （In addition to 17 may be exempted from retrospective and five forced exclude retroactive project).The differences between IFRS and ROCGAAP two criteria of direct adjustment to retained earnings。The differences between IFRS and ROC GAAP two criteria of direct adjustment to retained earnings . This appears to retained earnings adjustment of financial statements This appears in the financial statements of retained earnings adjustment in the tax law raises three major issues. This study will focus on the accounting principle differences and possible impacts in the IFRSs conversion. The following three issues are for more analysis and discussions as below:
1.The retained earnings adjustment if the profit-seeking enterprise income tax levy.
2.Whether this adjustment shall be levied on retained earnings unallocated surplus tax.
3.The retained earnings adjustment is causing shareholder deductible tax reduced.
IFRSs emphasize more fair market valuation in the financial reporting, the face of change in accounting policies or accounting matters, IFRSs except for a few exclusive provisions, the financial statements are required to adjust the retroactive adjustment Restated retained earnings, At present，The competent authorities have responded those issues mentioned above since 2009･ And in December 2012 and to resolve this issue published the latest draft.

目錄
摘要 I
Abstract II
表目錄 IV
圖目錄 V
第一章 緒論 1
第一節 前言 1
第二節 研究背景 2
第三節 研究動機 3
第四節 研究目的 4
第五節 研究流程 5
第六節 研究架構 6
第二章 文獻探討 8
第一節 國際財務報導準則發展狀況 8
第二節 我國導入國際財務報導準則的發展過程 10
第三節 我國財務會計準則與國際會計準則之主要觀念差異 12
第四節 國內有關導入IFRSs相關稅務議題之文獻探討 26
第五節 國外有關導入IFRSs相關之文獻探討 34
第三章 研究方法、對象及資料來源 37
第一節 研究議題 37
第四章 研究結果與分析 55
第一節 實例探討 55
第二節 所得稅法修正草案評析 60
第五章 結論與建議 67
第一節 研究結論 67
第二節 研究建議 70
參考文獻 78

(一） 中文部分
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4.徐麗珍（2011年2月）。 首次適用IFRS對所得稅之影響。
5.許崇源（2012年）。 國際財務報導準則與營利事業所得稅研究成果。國立政治大學會計學系。
6.經濟日報（2012-07-03）。 2012年採IFRS保留盈餘變動之爭議。
7.蘇允成 實施IFRS衍生之稅務議題及修法方向探討。商學趨勢導報第39期,頁58。
(二） 外文部分
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