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研究生:蔡靜文
研究生(外文):Tsai Ching Wen
論文名稱:兩稅合一前後我國上市上櫃公司有效稅率之研究
論文名稱(外文):Factors Influencing Corporata Effective Tax Rate before and after the Integrated Income Tax System
指導教授:陳明進陳明進引用關係
指導教授(外文):Chen Ming-Chin
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
論文頁數:62
中文關鍵詞:兩稅合一有效稅率集團企業證券交易所得土地交易所得
外文關鍵詞:Integrated Income Tax SystemCorporata Effective Tax Rategroup companiesstock capital gainland capital gain
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本文以實證研究方式,比較兩稅合一前後各三年上市與上櫃公司之有效稅率,探討影響我國公司有效稅率之因素,並檢視有效稅率之影響因素是否隨兩稅合一的實施而有顯著的改變。有關實證模式之建立,除了參考國外相關文獻,如企業規模、投資及理財政策、獲利能力及產業別等決定因素外,並考量我國特殊之稅法規定(證券與土地交易所得免稅)與集團企業經營之特色。
實證結果如下:1. 有效稅率與企業規模、舉債融資、研發支出、長期股權投資呈顯著負相關;與獲利能力、保留盈餘比例呈顯著正相關。兩稅合一實施前後,這些解釋變數與有效稅率關係並無改變。2. 證券、土地交易所得較高公司,有效稅率較低,顯示公司會透過證券、土地交易安排規避稅負;而集團企業有效稅率相對較低,顯示集團企業確實有租稅之優勢。3. 兩稅合一實施對於我國上市上櫃公司有效稅率有顯著影響。公司平均有效稅率在稅制改變後明顯增加,顯示政府在公司階段之稅收增加;但各產業租稅負擔不一致的情況並無改善,也顯示各產業租稅負擔仍存有不公平現象。4. 兩稅合一實施後,企業負債融資比率沒有顯著降低,且與有效稅率仍呈顯著負相關,顯示兩稅合一未達成消除企業籌措財源偏好舉債目的。5. 企業規模與長期股權投資在稅制改變後顯著增加,顯示兩稅合一實施後企業有較高投資意願,且資本市場規模也擴大。6. 電子業在兩稅合一後有效稅率仍然低於其他產業,顯示稅制改變並未影響電子業在租稅上優勢地位。
This thesis empirically examines the effective tax rates (ETRs) of listed and over-the-counter companies for the three years before and after implementation of the integrated income tax system. This thesis investigates the determinants of corporate ETRs in Taiwan and examines whether these determinants have significantly changed with the implementation of the new tax system. The empirical model of this study not only refers to determinants in prior literature such as firm size, investment and finance policies, profitability, and industry, but also considers Taiwan’s unique income tax sys-tem (e.g., tax-exempt income on stock and land capital gains) and business environment (e.g., group companies).
The results of this study are as follows: There is a negative relationship between ETRs and firm size, leverage, R&D, and long-term investment. Conversely, there is a positive relationship between ETRs and profitability and undistributed earnings. These relationships remain unchanged after implementation of the new income tax system. Companies with greater stock and land capital gains tend to have lower ETRs, suggest-ing that the tax exemption on the two capital gains has a significant impact on corpora-tions’ tax burdens. Moreover, group companies tend to have lower ETRs, indicating that corporate affiliations have important tax advantages. The implementation of the Inte-grated Income Tax System has a significant effect on corporate tax burdens. There is a significant increase on the average ETR after the tax reform. However, the inequitable tax distribution across industries has not yet eliminated with the implementation of the new tax system. After implementation of the new tax system, the results show that cor-porate leverage is not decreased and still has a significant impact on lowering ETRs, indicating that companies still favor debt financing. Corporate total assets and long-term investments have significantly increased after implementation of the Integrated Income Tax System, suggesting that the tax reform has stimulated corporate investments and expanded the capital market. Nevertheless, under the new tax system, electronic indus-try still has a significant lower ETR than other industries. Therefore, the tax reform has not fully achieved the goal of leveling the playing field for enterprises.
中文摘要 ..................... iii
英文摘要 ..................... iv
誌謝辭  ..................... vi
內容目錄 ..................... vii
表目錄  ..................... viii
圖目錄  ..................... ix
公式目錄 ..................... x
第一章  緒論................... 1
  第一節  研究動機與目的............ 1
  第二節  研究架構............... 2
第二章  文獻探討................. 5
  第一節  我國兩稅合一制度簡介......... 5
  第二節  國外文獻............... 6
  第三節  國內文獻............... 13
第三章  研究方法................. 19
  第一節  假說之推論.............. 19
  第二節  實證模型與變數之定義......... 27
  第三節  資料來源與樣本選取.......... 32
第四章  實證結果與分析.............. 37
  第一節  樣本一般敘述性統計量......... 37
  第二節  統計迴歸結果與分析.......... 45
第五章  結論與限制................ 57
  第一節  結論................. 57
  第二節  研究限制............... 59
參考文獻 ..................... 60
一、中文部分
宋秀玲,李新仁,周添城,徐偉初(1989),部門、產業間之賦稅分配研究,財政部賦稅改革委員會專題報告,(5)。
李新仁,周添城,徐偉初(1989),不同企業規模、組織之稅賦分配研究,財政部賦稅改革委員會專題報告,(6)。
林世銘,張天勳,陳明進(2001),證券及土地交易所得免稅對我國公司有效稅率之影響,中華會計學刊,2(4),33-56。
林世銘,黃德芬,劉啟群(2001),台灣上市公司有效稅率決定因素之研究,中華會計學刊,2(4),57-84。
林世銘,楊朝旭(1994),上市公司營利事業所得稅負擔之研究,財稅研究,26(6),34-52。
陳明進(2002),營利事業有效稅率決定因素之實證研究,會計評論,(34),57-75。
黃琬瑜(2000),台灣高科技產業有效稅率之主要影響因素-兩稅合一實施前後的比較,國立中央大學財務管理研究所未出版之碩士論文。
蔡素幸(1993),台灣上市公司規模與有效稅率關係之實證研究-實徵會計理論政治成本假設之探討,國立中山大學企業管理研究所未出版之碩士論文。
二、英文部分
Callihan, D. S. (1994). Corporate effective tax rates: A synthesis of the literature. Journal of Accounting Literature, 13, 1-43.
Citizens for Tax Justice (1985). Corporate tax payers and corporate freeloaders: Four years of continuing, legalized tax avoidance by america’s largest corporations, 1981-1984. Washington, DC: Citizens for Tax Justice.
Citizens for Tax Justice (1988). The corporate tax comeback. Wash-ington, DC: Citizens for Tax Justice.
Gupta, S., & Newberry, K. (1997). Determinants of the variability in corporate effect tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16, 1-34.
Kern, B., & Morris, M. (1992). Taxes and firm size: The effects of tax legislation during the 1980s. The Journal of the American Taxa-tion Association, 14, 80-90.
Manzon, G. B., & Smith, W. R. (1994). The effect of the economic recovery tax act of 1981 and the tax reform act of 1986 on the distribution of effective tax rates. Journal of Accounting and Public Policy, 13(4), 349-362.
Stickney, C. P., & McGee, V. E. (1982). Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy, 1(2), 125-152.
Shevlin, T., & Porter, S. (1992). The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association, 14(1), 58-79.
Siegfried, J. (1974). Effective average U. S. corporation income tax rates. National Tax Journal, 27(2), 125-152.
Porcano, T. (1986). Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association, 7(2), 17-31.
Wilkie, P., & Limberg, S. (1990). The relationship between firm size and effective tax rate: A reconciliation of Zimmerman 1983 and Porcano 1986. The Journal of the American Taxation Associa-tion, 11, 76-91.
Wilkie, P. (1988). Corporate average effective tax rates and inferences about relative tax preferences. The Journal of the American Taxation Association, 10, 75-88.
Wang, S. (1991). The relation between firm size and effective tax rates: a test of firms’ political success. The Accounting Review, 66, 158-169.
Zimmerman, J. L. (1983). Tax and firm size. Journal of Accounting and Economics, 5(2), 119-149.
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