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研究生:蔡佳凌
研究生(外文):Tsai, Chia-Ling
論文名稱:IFRS下企業財稅所得差異之影響因素
論文名稱(外文):The Determinants of Book-Tax Differences under IFRS
指導教授:陳明進陳明進引用關係
口試委員:汪瑞芝黃美珠
口試日期:2018-06-29
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計學系
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:2018
畢業學年度:106
語文別:中文
論文頁數:50
中文關鍵詞:財稅所得差異課稅所得租稅規劃
外文關鍵詞:Book-Tax differenceTaxable incomeTax planning
相關次數:
  • 被引用被引用:1
  • 點閱點閱:191
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
本文以2013年至2016年企業財務報表中關於所得稅附註揭露資料,探討我國上市櫃公司在實施IFRS下企業財稅所得差異之影響因素。實證結果顯示,租稅規劃程度愈高之企業,其財稅所得差異愈大,符合本文假說預期。產業特性方面,建設業之財稅所得額差異顯著高於其他產業,主要係因我國稅法對於土地交易免稅之規定。此外。我國稅法對於折舊費用之規定與IFRS認列費用之差異,使得折舊費用較高之企業,有負向之財稅所得額差異。最後,IFRS與稅法對於投資性不動產處理之規定不同,亦造成持有投資性不動產愈高之企業,有正向之財稅所得額差異。
This study uses the footnote disclosure of income tax in financial statements from 2013 to 2016 to examine the factors associated with the book-tax differences of Taiwan listed companies and OTC companies under IFRS. The empirical results reveals that companies having higher level of tax planning tend to have greater book-tax differences. For industry characteristics, the book-tax differences of companies in the construction industry are significantly higher than those of their counterparts in other industries. The main reason is that Taiwan’s tax law provides tax exemption for land transactions. Due to the limitation of depreciation in tax law and the differences in the treatment of depreciation between IFRS and tax law, the results show that depreciation and book-tax differences have a negative relationship. IFRS and tax law have different treatments of investment property, which result in companies with more investment property having greater book-tax differences.
第壹章、緒論1
第一節、研究動機與目的1
第二節、研究問題2
第三節、研究架構2
第貳章、文獻探討5
第一節、財稅所得差異之資訊內涵 5
第二節、我國稅法與IFRS規定之差異8
第參章、研究方法15
第一節、研究假說15
第二節、實證模型及變數定義17
一、企業租稅規劃程度對財稅所得差異之影響17
二、稅法與IFRSs的差異對財稅所得差異之影響21
第三節、樣本篩選與資料來源25
第肆章、實證結果與分析27
第一節、敘述性統計27
第二節、實證結果與分析31
一、企業租稅規劃程度對財稅所得差異之影響31
二、稅法與IFRS的差異對財稅所得差異之影響34
第三節、額外測試38
一、稅法與IFRS的差異對永久性財稅差異之影響38
二、稅法與IFRS的差異對暫時性財稅所得差異之影響41
第伍章、結論與建議45
第一節、研究結論45
第二節、研究建議47
參考文獻48
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