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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30265
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30265


    Title: 最低稅負制施行對企業稅負及資本結構之影響
    Authors: 陳韻如
    Contributors: 陳明進
    陳韻如
    Keywords: 最低稅負制
    資本結構
    證券交易所得
    租稅負擔
    Date: 2008
    Issue Date: 2009-09-11 17:33:41 (UTC+8)
    Abstract:   為改善享有租稅優惠之高所得企業或個人,繳納極低的所得稅負甚或完全免稅的情形,我國於民國95年1月1日開始施行最低稅負制,要求納稅義務人必須達到稅負的基本貢獻度。本研究探討最低稅負制的施行對於長期以來享受較多租稅優惠的電子業之影響是否異於其他產業,並分析影響企業加徵最低稅負的主要因素,最後探討企業資本結構是否因最低稅負制的實施而有所改變。
      本研究實證結果顯示,電子業在最低稅負制實施初期並不如預期中有較高的加徵機率及金額,產業間租稅負擔不公的現象未能立即有顯著的改善。而公司有較高的證券及期貨交易停徵所得或投資抵減時,其加徵機率及金額亦較高,為目前企業加徵最低稅負的兩個主要因素。最後,有關最低稅負是否對企業資本結構造成影響,並未獲得實證上的證據,顯示我國實施最低稅負制對於企業資本結構尚無明顯的不利影響。
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    Description: 碩士
    國立政治大學
    會計研究所
    96353054
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353054
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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