政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/119873

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/119873

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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/119873

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题名:	我國2018年營所稅與股利所得稅改革之稅負影響 The Impacts of 2018 Taiwan Tax Reform of Corporate Income Tax and Dividend Income Tax on Tax Burden
作者:	吳培弘 Wu, Pei-Hung
贡献者:	陳明進吳培弘 Wu, Pei-Hung
关键词:	2018年所得稅稅改有效稅率稅收差異 Income tax reform of 2018、effective tax rate Effective tax rate Tax difference
日期:	2018
上传时间:	2018-09-03 15:47:01 (UTC+8)
摘要:	本文以我國2013年至2016年上市及上櫃公司的財務報表資料，探討我國2018年營所稅與股利所得稅改革之稅負影響並分析修法前後所產生稅負差異的影響因素。本研究實證結果顯示，修法後，企業的稅負加重，且企業規模與營所稅稅收差異正相關、與未分配盈餘加徵稅收差異負相關。投資人方面，外資的稅負增加，且在高股價淨值比企業、高殖利率型企業與低成長穩健型企業增加較多，本國投資人的稅負則減輕，且在高股價淨值比企業與高殖利率企業減稅較多，顯示本次修法結果，有達成削減內外資稅負差距的立法目的。 This study, based on the financial statements of Taiwan listed companies for years 2013 to 2016, discusses the impacts of 2018 Taiwan tax reform of corporate income tax and dividend income tax on tax burdens and analyzes the determinants of tax burden differences. The empirical results of the study indicate that tax burden on companies increases. In addition, Firm size is positively related to the tax difference of the corporate income tax and negatively related to the tax difference of the surtax on undistributed earnings. For the investor, tax burden on dividend income faced by foreign investors increases, especially higher when the investment target has a higher price-to-book ratio, higher dividend yield, and a lower growth rate. In contrast, tax burden on dividend income faced by domestic investors decreases, especially lower when the investment target has a higher PB ratio and higher dividend yield. The results show that the tax burden differences between domestic and foreign investors reduce and achieve the objective of the tax reform.
參考文獻:	中文文獻陳明進，1999，我國公司平均有效稅率決定因素之實證研究：財務報表資料及課稅申報資料之分析比較，國科會專題研究計畫申請書。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，第34期：57-75。李凱與劉昊，2011，關於企業稅收負擔影響因素的研究—基於我國上市公司有效稅率的測度外文文獻 Chen, Ming-chin, Suming Lin, and Tien-hsun Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2(1): 33-56. Jifeng Cao and Yiwen Cui, 2017. An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies. Emerging Markets Finance & Trade, 53:1001–1014 Elena Fernández Rodríguez and Antonio Martínez Arias 2012.Do Business Characteristics Determine an Effective Tax Rate?. The Chinese Economy, vol. 45, no. 6, November–December 2012, pp. 60–83. Elena Fernández Rodríguez and Antonio Martínez Arias, 2014. Determinants of the Effective Tax Rate in the BRIC Countries. Emerging Markets Finance & Trade / May–June 2014, Vol. 50, Supplement 3, pp. 214–228. Thomas C. Omer, Karen H. Molloy and David A. Ziebart, 1993. An Investigation of the Firm Size-Effective Tax Rate Relation in the 1980s. Journal of Accounting, Auditing & Finance, 1993, Vol.8(2), pp.167-182 Wang, Shiing-wu, 1991. The Relation Between Firm Size and Effective Tax Rates: A Test of Firms` Political Success. The Accounting Review; Jan 1991; 66, 1. Danlin Pu, Yun Hong, and Ming-Hsien Hsueh, 2015Chief Financial Officers’ Power, Institutional Environment, and Corporate Effective Tax Rate: Evidence from China. Emerging Markets Finance & Trade, 51:S196–S213. Wang, David Han-Min, Tiffany Hui-Kuang Yu, Heng-Chang Hu, 2012.On the asymmetric relationship between the size of the underground economy and the change in effective tax rate in Taiwan.Economics Letters 117 (2012) 340–343. Ying Wang, Michael Campbell, and Debra Johnson, 2014. Determinants of Effective Tax Rate of China Publicly Listed Companies. International Management Review Vol. 10 No. 1 2014. Zimmerman, J, 1983. Taxes and firm size. Journal of Accounting and Economics, 5, 119-149. Xing Liu and Shujun Cao, 2007. Determinants of Corporate Effective Tax Rates Evidence from Listed Companies in China. The Chinese Economy, vol. 40, no. 6, November–December 2007, pp. 49–67. Heshmati, Almas, Johansson, Dan, & Bjuggren, Carl Magnus, 2010. Effective corporate tax rates and the size distribution of firms. Journal of Industry, Competition and Trade, 10, 297-317. Yong-Ching Chiou, Yao-Chih Hsieh and Wenyi Lin, 2012. Determinants of effect tax rates for firms listed on China’s stock markets:panel models with two-sided censors. The Business & Management Review; London Vol. 3, Iss. 1, 306-312. Dyreng, S. D., Hanlon, M., & Maydew, E. L., 2010. The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189. Sanjay Gupta and Kaye Newberry, 1997. Determinants of the Variability in CorporateEffective Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy, 16, 1-34. McGuire, S. T., Omer, Thomas C, and Wang, Dechun,2012. Tax avoidance: Does tax-specific industry expertise make a difference? .The Accounting Review, 87(3), 975-1003. Shevlin, T., and S. Porter, 1992.The corporate tax comeback in 1987: Some further evidence.The Journal of the American Taxation Association 14 (1): 58-79.
描述:	碩士國立政治大學會計學系 103353111
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0103353111
数据类型:	thesis
DOI:	10.6814/THE.NCCU.ACCT.043.2018.F07
显示于类别:	[會計學系] 學位論文

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