English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51714290      Online Users : 611
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    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。
    Reference: 中文部分
    王建煊,2008,租稅法,臺北:華泰文化事業股份有限公司。
    朱博湧、吳壽山與邱淑芳,1992,資本結構決定因素-臺灣實證探討,管理科學學報,第9卷,第2期(12月):159-177。
    林文義,2006,最低稅負制對公司稅負影響之研究-以台灣五十指數成分股為例,國立臺灣大學經濟學研究所碩士論文。
    林世銘、陳明進、葛克昌與朱澤民,2005,建立我國所得稅最低稅負制度之研究,財政部賦稅署委託研究報告。
    洪瑞隆,2005,營利事業所得稅最低稅負制之研究,國立臺灣大學會計學研究所碩士論文。
    孫克難,2007,最低稅負制與保留盈餘加徵對中小企業之影響,財稅研究,第39卷,第3期(5月):36-54。
    高妮瑋,2006,試估最低稅負制對上市櫃公司之影響,貨幣觀測與信用評等,第58期(3月):45-57。
    財政部賦稅署,2008,「營業稅各項稅率及94年-96年度稅收統計.doc」,財政部賦稅署網站http://www.dot.gov.tw/display/index.asp,下載日期2008.10.05。
    財政部統計處,2006,中華民國賦稅統計年報,臺北:財政部統計處。
    陳妙玲與黃小玲,2002,兩稅合一對企業資本結構之影響,財稅研究,第34卷,第5期(9月):99-113。
    陳怡君,2008,未分配盈餘加徵稅制與最低稅負制對上市公司稅負之影響,國立政治大學財政研究所碩士論文。
    陳明進,2003,我國租稅優惠對營利事業租稅負擔之影響,管理評論,第
    22卷,第1期(1月):127-151。
    曹美華,2005,最低稅負制度影響營利事業所得稅之模擬研究—以臺灣省北區國稅局為範圍,私立中原大學會計研究所碩士論文。
    陳振銘、楊永列與魯奎彰,2007,淺論我國「最低稅負制」制定緣由與主要內容,財稅研究,第39卷,第1期(1月):123-142。
    陳隆麒與溫育芳,2002,國內上市公司資本結構決定因素之研究,臺灣銀行季刊,第53卷,第1期(3月):171-194。
    曾巨威與朱琇妍,2004,最低稅負制之介紹與相關問題研究,財稅研究,第36卷,第6期(11月):14-33。
    黃明聖,2005,最低稅負制評介,台灣經濟論衡,第3卷,第9期,第53頁。
    黃瑞靜、徐守德與廖四郎,2001,兩稅合一對公司價值、股利政策與資本結構之影響-動態資本結構模型之應用與台灣產業的實證研究,管理評論,第20卷,第2期(4月):55-86。
    黃銘啟,2007,最低稅負制對營利事業影響之模擬研究,國立政治大學會計研究所碩士論文。
    楊建成,2007,促進產業升級條例租稅減免措施、兩稅合一制度及最低稅負制之綜合檢討,財政部賦稅署委託研究報告。
    趙寅州,2004,有效稅率與資本結構之探討-兩稅合一實施前後的比較,財稅研究,第36卷,第4期(7月):151-182。
    英文部分
    Anderson, K. 1988. A horizontal equity analysis of the minimum tax provisions: 1976-1986 tax acts. Journal of the American Taxation Association 10 (September): 7-25.
    Ang, J., J. Chua, and J. McConnell. 1982. The administrative costs of corporate bankruptcy: A note. Journal of Finance 37 (March): 219-226.
    Bazley, D. J., and J. C. Tripp. 1989. The corporate alternative minimum tax:
    Impacts on financial reporting. Accounting Horizons 3 (March): 54-62.
    Bernheim, B. D. 1989. Incentive effects of the corporate alternative minimum tax. Working paper, Northwestern University and NBER.
    Bradley, M., G. A. Jarrell, and E. H. Kim. 1984. On the existence of optimal capital structure: Theory and evidence. Journal of Finance 39 (July): 857-878.
    Carlson, P. C. 2005. The corporate alternative minimum tax aggregate historical trends. OTA Paper 93. Office of tax analysis, U.S. Department of the
    Treasury.
    Chen, M., S. Lin, and T. Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2 (April): 33-56.
    DeAngelo, H., and R. W. Masulis. 1980. Optimal capital structure under corporate and personal taxation. Journal of Financial Economics 8 (March): 3-30.
    Dworin, L. 1987. Impact of the corporate alternative minimum tax. National Tax
    Journal 40 (September): 505-513.
    Ferri, M. G., and W. H. Jones. 1979. Determinants of financial structure: A new method logical approach. Journal of Finance 34 (June): 631-644.
    GAO. 2001. Alternative minimum tax: Overview of its rationale and impact on individual taxpayer, United States General Accounting Office.
    Harvey, R. P., and J. Tempalski. 1997. The Individual AMT: Why it Matters. National Tax Journal. 50 (September): 453–473.
    Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency cost and capital structure. Journal of Financial Economics 3 (October): 305-360.
    Karlinsky, S. S. 1995. A Report on Reforming the Alternative Minimum Tax System. American Journal of Tax Policy 12(January): 139–150.
    Kim, E. H. 1978. A mean-variance theory of optimal capital structure corporate debt capacity. Journal of Finance 33 (March): 45-64.
    Kim, W. S., and E. H. Sorensen. 1986. Evidence on the impact of the agency costs of debt on corporate debt policy. Journal of Financial and Quantitative Analysis 21 (June): 131-144.
    Lööf, H. 2004. Dynamic optimal capital structure and technical change. Structural Change and Economic Dynamic 15 (May): 449-468.
    Lyon, A. B. 1990. Investment incentives under the alternative minimum tax. National Tax Journal 43 (April): 451-465.
    Lyon, A. B. 1997. Cracking the code: Making Sense of the Corporate Alternative Minimum Tax. Washington, D.C.: Brooking Institution Press.
    Mackie-Mason, J. K. 1990. Do Taxes affect corporate financing decision? Journal of Finance 45 (December): 1471-1493.
    Modigliani, F., and M. H. Miller. 1958. The cost of capital, corporation finance and the theory of investment. American Economic Review 48 (June): 261-297.
    Modigliani, F. F., and M. H. Miller. 1963. Corporate income taxes and the cost of capital: a correction. American Economic Review 53 (June): 433-443.
    Myers, S. C. 1977. Determinants of corporate borrowing. Journal of Financial Economics 5 (June): 147-175.
    Myers, S. C., and N. S. Majluf. 1984. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 13 (June): 187-221.
    Myers, S. C. 1984. The capital structure puzzle. Journal of Finance 39 (July): 575-592.
    Porcano, T. 1986. Corporate tax rates: Progressive, proportional or regressive. Journal of the American Taxation Association 7 (February): 17-31.
    Siegfried, J. 1974. Effective average U. S. corporate income tax rates. National Tax Journal 27 (June): 245-259.
    Saxton, J. 2001. The alternative minimum tax for individuals: A growing burden, Joint Economic Committee Staff Report.
    Titman, S., and R. Wessels. 1988. The determinants of capital structure choice. Journal of Finance 43 (March): 1-19.
    Warner, J. 1977. Bankruptcy, absolute priority, and the pricing of risky debt claims. Journal of Financial Economics 4 (May): 239-276.
    Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5 (February): 119-149.
    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

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2427View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback