臺灣博碩士論文加值系統

中國大陸自2008年1月1日起施行《企業所得稅法》及《企業所得稅法實施條例》，這是中國大陸稅法體制的一項重大事件，對於實現內外資企業的稅收公平，建立相同競爭的稅收法治環境，都有著深遠的重大意義。在企業所得稅法變革前，中國大陸實行的內外有別的兩套企業所得稅法體制以及大量不規範的稅收優惠政策，造成了內外資企業稅收負擔的不公平分配。
本研究以台灣經濟新報資料庫(TEJ)中大陸上海、深圳交易所 A 股之上市公司以及香港上市上櫃公司的財務資料為研究樣本，藉由過去文獻上常用以測量公平性之變異係數比率及吉尼係數來衡量中國大陸實施新企業所得稅法後對其內外資企業租稅公平之影響。另一方面，本文亦藉由比較全部樣本企業、內資企業及外資企業的平均有效稅率評估新企業所得稅法的實施能否有效減輕內外資企業租稅負擔不均之現象。
本文之研究結果顯示，新企業所得稅法實施後的確提升了中國企業所得稅制的水平及垂直公平程度，內外資企業其有效稅率皆呈現下降趨勢，惟其過渡性稅收優惠政策卻也造成外資企業其平均有效稅率下降幅度遠大於內資企業，使得內外資企業的稅負差距於新企業所得稅實施後持續擴大，因此，對於過渡性稅收優惠政策有必要檢討與改進，以減少內外資企業間租稅不公平的現象，達成新企業所得稅法的政策目的。

China has adopted "Enterprise Income Tax Law "and"Enterprise Income Tax Law Implementing Regulations" since January 1st 2008. The new income tax system
has made major changes in the China tax system. The two laws have achieved
tax equity, and established the same tax legal environment for domestic and foreign companies.Before the Enterprise income tax law changed, China was previously adopted the two set of older versions of Enterprise income tax laws and many
unregulated taxes benefits. It had resulted disproportionate share of taxes between domestic companies and foreign-invested enterprises.
The study is based on research of financial reports for listed companies from the Taiwan Economic Journal database (TEJ), including A-share listed companies on the Shanghai and Shenzhen Stock Exchanges and listed companies on the Hong Kong Stock Exchange.To measure the impact of tax equity on domestic and foreign companies after implementation of new Enterprise Income Tax Law of China, Coefficient of Variation Ratio and Gini Coefficient which are widely used in research articles to test equity is applied to this study. Further, the study compares the average effective tax rates of domestic and foreign companies before and after implementation of the aforesaid tax law to measure whether the new law can effectively mitigate tax burden inequity between those two kinds of companies.
The result of this study displays that (1) it significantly improves the extent of the horizontal equity and the vertical equity in China’s Enterprise income tax system and (2) the average effective tax rates of domestic and foreign companies are showing a downward trend after implementation of the new law. However, the gap of tax burden between domestic and foreign companies expands after the new law, because the average effective tax rate of foreign companies is declining far much than that of domestic companies under its transitional preferential tax policies.Last but not least, to achieve policy objectives of the new Enterprise income tax law, further amendment to transitional preferential tax policies is required in order to reduce inequity of tax burden between domestic and foreign companies.

目錄
第一章 緒論 1
第一節 研究動機及背景 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 6
第一節 中國新舊企業所得稅制度的比較與評析 7
第二節 租稅公平 23
2.2.1 租稅公平原則 23
2.2.2 租稅水平公平的衡量工具 23
2.2.3 租稅垂直公平衡量工具 29
第三章 研究方法 33
第一節 資料來源與樣本選取 34
3.1.1 內外資企業之定義 34
3.1.2 資料來源 34
3.1.3 選樣標準 35
第二節 租稅水平公平之衡量 36
3.2.1 租稅水平公平衡量工具之選擇 36
3.2.2 CV Ratio之計算 41
3.2.3 CV Ratio經濟所得額區間寬度的決定 43
第三節 租稅垂直公平之衡量 47
第四章 實證結果與分析 49
第一節 變數之敘述性統計值 49
第二節 新企業所得稅法租稅水平公平實證結果 53
4.2.1新企業所得稅實施前後全體樣本水平公平比較與分析 54
4.2.2新企業所得稅實施前後內外資企業水平公平比較與分析 57
第三節 新企業所得稅法租稅垂直公平實證結果 61
第五章 結論與建議 66
第一節 研究結論 67
第二節 研究貢獻 72
第三節 研究限制與對後續研究者之建議 73
參考文獻 74
附錄 77

一、中文部份
1.王文杰（2011），嬗變中之中國大陸法制(第三版)，新竹市：國立交通大學出版社。
2.安體富(2005），內外兩套企業所得稅制的合併: 必要性、可行性和緊迫性，稅務研究，第3期。
3.金人慶(2007），企業所得稅法(草案)說明報告，第十屆全國人民代表大會第五次會議。
4.吳德豐（2009），中國投資商法與稅法，台北市：資誠企業管理顧問股份有限公司。
5.財政部財政研究所課題組（2005年1月20日），調整稅收優惠政策不會嚇跑外資，南方週末。
6.唐思航（2008），淺析“兩稅合一”對我國行業發展的影響，貴州商業高等專科學校學報，頁41-46。
7.徐偉初、歐俊男、謝文盛（2008），財政學（二版），台北市：華泰文化。
8.張洪（2008），兩稅合併後的稅收優惠轉型分析，中國財政，1月，頁51-52。
9.鄒國金（2008），企業所得稅法律法規要點新舊對照，財會通訊，第1期，頁66-76。
10.邊裕淵(1979)，台灣所得分配之研究，台北市：中央研究院三民主義研究所。
二、英文部份
1.Anderson,K.E. (1985). A horizontal equity analysis of the minimum tax provisions:An empirical study. The Accounting Review 60 (3): 357-371.
2.Anderson,K.E.(1988).A horizontal equity analysis of the minimum tax provisions:1976-1968 tax acts.The Journal of the American Taxation Association 10(1): 7-25.
3.Aronson,J.R., and P.J.Lambert.(1994).Decomposition the Gini coefficient to reveal the vertical，horizontal，and reranking effects of income taxation. National Tax Journal 47(2):273-294.
4.Atkinson, A. B. (1980). Horizontal equity and the distribution of the tax burden.IN The Economics of Taxation, edited by H. J Aron,and M.J. Boskin,3-18. Washington,D.C.：Brookings Institution.
5.Bishop J.A.,J.P.Formby and P.Lambert. (1999). Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance And Tax Evasion. (Report No. 1999/13). Heslington,York：Department of Economics and Related Studies, University of York.
6.Duncombe, W. and J.Yinger.(1998). Property Tax Relief and School Aid: Flip Sides of the Same Coin? Paper presented at the 1998 Annual Conference of the Association of Budgeting and Financial Management, Washington, DC.
7.Enis,C.R.,and D.L.Craig.(1990). An empirical analysis of equity and efficiency attributes of degressive forms of a flat tax. The Journal of the American Taxation Association 11 (1): 17-33.
8.Grasso,L.P.,and P.J.Frischmann.(1992).Measuring horizontal equity：A regression approach. The Journal of the American Taxation Association 14 (3):123-133.
9.Iyer, G. S., and A. Seetharaman. (2000). An evaluation of alternative procedures for measuring horizontal equity. The Journal of the American Taxation Association 22 (1): 89-110.
10.Musgrave, R. A. (1959). The Theory of Public Finance: A Study in Public Economy. New York, NY: McGraw Hill.
11.Westort, P. J., and J. M. Wagner. (2002). Toward a better measure of horizontal equity. The Journal of the American Taxation Association 24(1):17-28.