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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77599


    Title: 我國上市櫃公司財稅差異及財稅稅額差異之決定因素-以臺北國稅局為例
    Determinants of Book-Tax Income and Tax Differences in Listed Companies-National Taxation Bureau of Taipei
    Authors: 張純純
    Contributors: 何怡澄
    張純純
    Keywords: 財稅差異
    財務會計所得
    稅務課稅所得
    租稅減免優惠
    Date: 2015
    Issue Date: 2015-08-17 14:16:07 (UTC+8)
    Abstract: 財務會計所得是依循一般公認會計原則計算而來,目的係提供投資者或債權人公允表達的財務資料;稅務課稅所得除依循一般公認會計原則處理相關會計事務外,為符合課稅要求,還須依據所得稅法及相關法令規定作帳外調整,以計算課稅所得額,故產生財稅所得不一致之情形。過去文獻實證,財務會計所得通常高於稅務課稅所得,係因政府於施政上的考量,給予公司享有多種租稅減免優惠;或准予某些財務會計所得免予計入、不計入或停止課徵其所得,造成公司租稅負擔降低。故本研究進一步分析我國上市櫃公司財稅差異及財稅稅額差異之決定因素,以臺北國稅局2009至2012年上市櫃公司為對象,運用稅捐稽徵機關核定資料與公司之財務報表相關資料,並以各種租稅減免優惠項目、免予計入、不計入或停止課徵之所得項目,作為衡量指標。本研究透過迴歸模型實證結果顯示,上市櫃公司因享受租稅減免優惠,或財務會計所得帳上列有所得稅法規定之免予計入、不計入或停止課徵之所得項目,均會降低公司實際應負擔之稅捐,對我國稅收造成鉅大的衝擊。
    Reference: 中文文獻
    周添城、徐偉初、李新仁(1989)。不同企業規模、組織之稅負分配研究。財政部賦稅改革委員會專題報告。
    卓敏枝、盧聯生、劉夢倫(2011)。稅務會計(第二十五版)。台北:三民書局股份有限公司。
    林世銘、楊朝旭(1994)。上市公司營利事業所得稅負擔之研究。財稅研究,26(6),34-52。
    林嬌能(2007)。帳面-課稅所得差異與盈餘管理之相關性。國立成功大學會計研究所博士學位論文,未出版,台南。
    林蕙真(2014)。中級會計學新論上冊(第八版)。台北:証業出版股份有限公司。
    林蕙真(2014)。中級會計學新論下冊(第八版)。台北:証業出版股份有限公司。
    財務會計準則公報第22號:「所得稅之會計處理準則」(第2次修訂版)。台北。財團法人中華民國會計研究發展基金會。
    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,34,57-75。
    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,22(1),127-151。
    陳明進、蔡麗雯(2006)。財稅所得差異決定因素及課稅所得推估之研究。管理學報,23(6),739-763。
    陳明進(2009)。財務報表資料推估課稅所得之研究。管理學報,26(6),625-636。
    陳妙香、李娟菁(2012)。稅務會計(第二版)。台北:新陸書局股份有限公司。
    鄭丁旺(2014)。中級會計學上冊(第十二版)。台北:三源印刷事業有限公司。
    鄭丁旺(2014)。中級會計學下冊(第十一版)。台北:三源印刷事業有限公司。

    英文文獻
    Ali, A. and Hwang, L.S. (2000).Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research,38,1-21.
    Ball, R., S. P. Kothari, and A. Robin. (2000).The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics,29,1-51.
    Bankman, J.(1999).The new market in corporate tax shelter.Tax Notes Today,83,1775-1795.
    Frank, M. M., L. J. Lynch, and S. O. Rego.(2006).Does aggressive financial reporting accompany aggressive tax reporting (and vice versa)?Working Paper,University of Virginia.http://papers.ssrn.com/sol3/papers.cfm?abstract_id=647604.
    Frank, M., L. Lynch and S. Rego.( 2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review,84, 467-496.
    Guenther, D., and D.Young. (2000).The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics,29(February),53-72.
    Hanlon, M.(2005a).The persistence and pricing of earings, accruals, and cash flow when firms have large book-tax differences.The Accounting Review,80(1),137-166.
    Hanlon, M., Laplante, S.K., Shevlin, T.(2005). Evidence on the possible information loss of conforming book income and taxable income. Journal of Law and Economics,48,407-442.
    Hanlon, M., E. L. Maydew., and T. Shevlin.(2006). Book-tax conformity and the information content of earnings. Working paper, University of Michigan.
    Heltzer, W.,(2006).Conservatism and book-tax differences.Working Paper,University of Chicago.http://accounting.cba.uic.edu/Department/Sp06-papers/Heltzer_paper.pdf.
    Manzon, G. B.,and G. A. Plesko(2002).The relation between financial and tax reporting measures of income,Tax Law Review,55(2),175-214.
    Mills, L. F.,(1998).Book-tax differences and internal revenue service adjustments,Journal of Accounting Research,36(Autumn),343-356.
    Mills, L. F. and K. J. Newberry.(2001).The influence of tax and nontax costs on book-tax reporting differences:public and private firms.The Journal of The American Taxation Association,23(1),1-19.
    Mills, L., K. Newberry, and W. B. Trautman.(2002).Trends in book-tax income and blance sheet differences.Tax Notes,19(August),1109-1124.
    Murray, A. (2002). Narrowing tax gap should be a priority of next congress. Wall Street Journal,October 8, A4.
    Petersen, M. A.(2009).Estimating standard errors in finance panel data sets:Comparing approaches.The Revies of Financial Studies,22(1),435-480.
    Phillips, J., M. Pincus, and S. Rego(2003).Earnings management:New evidence based on deferred tax expense,The Accounting Review,78(2),491-521.
    Wilkie, P.,(1988).Corporate average effective tax rates and inferences about relative tax preferences,The Journal of the American Taxation Association,10(Fall),75-88.
    Zimmerman, J.,(1983).Taxes and firm size,Journal of Accounting and Economics,5(2),119-149.

    網路資料
    黃昭勇(2013)。企業賺百億繳稅比上班族低,天下雜誌2013年5月28日,取自:http://www.cw.com.tw/article/article.action?id=509428.
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    102921020
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102921020
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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