 |
English
|
正體中文
|
简体中文
|
Post-Print筆數 : 27 |
Items with full text/Total items : 113311/144292 (79%)
Visitors : 50942006
Online Users : 1001
|
|
|
Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/53258
|
| Title: | 課稅規定改變對我國企業員工分紅配股之影響 |
| Other Titles: | The Impact of Taxation on Employee Stock Bonus |
| Authors: | 陳明進 |
| Contributors: | 國立政治大學會計學系
行政院國家科學委員會 |
| Keywords: | 管理;課稅;企業員工分紅配股 |
| Date: | 2011 |
| Issue Date: | 2012-06-26 14:58:01 (UTC+8) |
| Abstract: | 員工分紅配股是我國高科技業者給付員工酬勞的一項重要獎酬工具，我國自2008 年起實施員工分紅費用化之會計準則，對於企業發放員工分紅配股應按市價衡量其酬勞 成本，並應於財務報表中認列相關之費用。配合這項會計處理準則之改變，財政部對於 員工分紅配股之課稅規定亦做出配套修訂之改變。依據財政部96.09.11.台財稅字第 09604531390 號令規定，營利事業自97 年1 月1 日起員工分紅酬勞於申報營利事業所得 稅時，得依規定以費用列支。此一課稅規定改變，對於營利事業以員工分紅配股作為酬 勞工具，在稅負上獲得公平之待遇。 現有文獻多僅探討此一會計處理規定變動對企業使用員工獎酬工具之影響，但現有 文獻尚無探討，因為課稅規定改變導致企業使用員工酬勞工具改變之影響。因此，本計 畫之目的為探討我國營利事業員工分紅配股課稅規定改變，對於高科技企業使用員工分 紅配股酬勞工具之影響，以延伸現有文獻發現之貢獻。具體而言，本計畫將探討以下二 個主要研究問題： 1. 我國高科技企業有效稅率較高者，於2008 年之前，是否受到稅法上不得列報費用之 影響，其使用員工分紅配股作為酬勞員工之金額較低？ 2. 我國高科技企業有效稅率較高者，於2008 年以後，是否受到稅法上准許列報費用之 影響，其使用員工分紅配股作為酬勞員工之金額較高？
Granting employee stock bonus is an important part of employee compensation contracts for high-tech companies in Taiwan. Before 2008, Taiwanese high-tech companies can grant substantial employee stock bonus to employees yet without recognizing the payment as an expense in the income statement. However, since 2008 the accounting rule has required companies to expense the payment of employee stock bonus in the income statement, resulting in a significant impact on designing employee compensation contract for those high-tech companies. Further, taxation rules on the deductibility of granting employee stock bonus has also changed since 2008, allowing firms to deduct the payment of employee stock bonus as an expense in determining their taxable profit. The extant literature has found changes in accounting rules (i.e., SFAS 123R) caused firms to change their compensation designs, reducing the use of employee stock options and increasing the use of restricted stocks. However, extant literature has not examined whether changes in the tax rule will have an impact on firms’ employee compensation design. Therefore, this proposal is to examine whether changes in the tax rule on expensing employee stock bonus will have an impact on the use of employee stock bonus in determining employee compensation for Taiwanese high-tech companies. Specifically, I will test the following two predictions: 1. Before 2008, because the payment of employee stock bonus is not deductible for tax purposes, Taiwanese high-tech companies with high effective tax rates will use less employee stock bonus as compensation awards, ceteris paribus. 2. In and after 2008, in responding to the tax rule change allowing for the tax-deductibility of employee stock bonus, Taiwanese high-tech companies with high effective tax rates will increase the use of employee stock bonus as compensation awards, ceteris paribus. |
| Relation: | 應用研究
學術補助
研究期間:10008~ 10107
研究經費:469仟元 |
| Data Type: | report |
| Appears in Collections: | [會計學系] 國科會研究計畫
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 100-2410-H-004-053.pdf | | 545Kb | Adobe PDF2 | 716 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
著作權政策宣告 Copyright Announcement1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.
2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(
nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(
nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
