臺灣博碩士論文加值系統

我國政府以往為了促進經濟發展，因而採取提供租稅優惠的政策，然而卻有以下缺失：第一，租稅優惠集中特定產業，違背租稅公平。第二，提供過多之租稅優惠，導致稅基遭受嚴重侵蝕，而造成政府稅收短絀財政失衡。有鑒於此，我國在九十五年實施「所得基本稅額條例」。

本研究在探討我國上市上櫃公司是否因所得基本稅額條例的實施而進行盈餘管理的行為。實證結果發現，我國上市上櫃公司九十四年度的裁決性應計數顯著為正，顯示有因應最低稅負的實施而從事盈餘管理的行為。此外，民國九十年至九十三年平均有效稅率低於10%的公司其裁決性應計數顯著較高，顯示企業有效稅率若低於最低稅負制之稅率（即百分之十）時，則企業會從事盈餘管理的行為。本研究發現電子業、高資本資產密集度的公司和高證券期貨交易所得的公司也有為獲取租稅利益而進行盈餘管理的行為。

Taiwan government provides the preferential tax treatment in order to improve the economic development. However, it results in some shortcomings. First, only some specific industries acquire the preferential tax treatment, and it violates the tax equity. Secondly, Taiwan government provides so many preferential tax treatments that resulting in lesser tax base and financial deficit. To uphold tax equity and to ensure tax revenue, Taiwan has adopted Income Basic Tax Act (the Alternative Minimum Tax, AMT) since January 1, 2006.

This study investigates whether listed and over-the-counter companies manage their earnings responded to the implementation of the Income Basic Tax Act. We found those listed and over-the-counter companies’ discretionary accruals are positive, so it shows that listed and over-the-counter companies managed their earnings responded to the implementation of the Income Basic Tax Act. Besides, discretionary accruals of companies with average effective tax rates (from 2001 to 2004) below 10% are positive, implying those companies managed their earnings. Furthermore, we found that IT industry, companies which acquire high preferential tax treatments and companies which are high security and future exchange income also managed their earnings.

目錄.....Ⅰ
圖目錄.....Ⅲ
表目錄.....Ⅳ
第一章 緒論.....1
第一節 研究背景.....1
第二節 研究動機及研究目的.....2
第三節 研究流程與架構.....4
第二章 文獻探討.....5
第一節 最低稅負制.....5
一、最低稅負制之起源.....5
二、我國最低稅負制 .....6
第二節 盈餘管理.....8
一、盈餘管理的定義 .....8
二、盈餘管理的動機.....8
三、衡量盈餘管理的實證模型.....10
第三節 稅制變動對盈餘管理之影響.....14
第三章 研究方法.....18
第一節 假說發展.....18
第二節 裁決性應計項目變動的計算.....20
第三節 迴歸模型與變數定義.....21
第四章 實證結果.....26
第一節 樣本篩選與資料來源.....26
第二節 敘述性統計分析.....27
第三節 相關性分析.....28
第四節 迴歸結果分析.....30
第五節 敏感性測試.....32

第五章 研究結論與建議.....34
第一節 研究結論.....34
第二節 研究限制與建議.....34
參考文獻.....36

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