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題名：遞延所得稅評價之研究
作者：林松宏
作者(外文)：Song-Horng Lin
校院名稱：國立成功大學
系所名稱：會計學系碩博士班
指導教授：吳清在
學位類別：博士
出版日期：2004
主題關鍵詞：盈餘管理；預期迴轉期間；兩稅合一；價值攸關性；租稅後抵；遞延所得稅；實現可能性；備抵評價；Valuation Allowance；Value Relevance；Realization Possibility；Tax Carryforwards；Expected Reversing Period；Earnings Management；Integrated Income Tax System；Deferred Tax
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　　本文旨在檢視遞延所得稅評價在台灣資本市場的適用性。台灣第22號會計公報與美國SFAS No. 109公報最大的變革便是「放寬」遞延所得稅資產的認列標準，允許較多遞延所得稅資產的入帳，但也對遞延所得稅資產大半無法實現的部分提列備抵評價。此外，由於FASB曾在2000年發布第7號財務會計觀念公報，重新評估「現值衡量觀念」的運用，使得遞延所得稅應否折現的問題，再度受到學者間的重視與討論。因此，本研究以分析性方法建構遞延所得稅折現評價模式，並利用Ohlson (1995)及Feltham and Ohlson (1995)權益評價模式，探討遞延所得稅折現的可行性，並從「流動與非流動」、「實現可能性」、「租稅後抵效果」、「預期迴轉期間」、「盈餘管理控制類型」及「兩稅合一租稅效應」等方面，檢視遞延所得稅組成因子的價值攸關性，以瞭解遞延所得稅本質。本研究以民國84至91年有完整八個年度的遞延所得稅備抵評價資料之台灣證券交易所上市公司為樣本，主要實證結果彙總如下：
(一)遞延所得稅應否折現：實證顯示遞延所得稅折現較其未折現更具價值攸關性。亦即遞延所得稅現值與股價關係，遠較不折現遞延所得稅與股價的關係為大，顯示折現的遞延所得稅較能提供有用的資訊內涵，而「迴轉率」是遞延所得稅價值攸關性最重要的決定因素。
(二)遞延所得稅組成因子之價值攸關性：(1)在「流動與非流動」分類與表達上，流動性遞延所得稅較非流動性遞延所得稅更具價值攸關性，其對財務報表之解釋及分析更具關鍵性影響。(2)在「實現可能性」分類與表達上，營業虧損扣抵之遞延所得稅為一種未來的租稅節省，投資人將其視為資產。(3)在「租稅後抵」分類與表達上，有「租稅後抵」公司之異常盈餘與權益帳面值較無「租稅後抵」公司不具價值攸關性，意味著租稅後抵雖具未來租稅節省效果，但也傳遞出公司未來會有較高損失的可能性，對公司盈餘預測與股價反應會造成負面影響。(4)在「預期迴轉期間」分類與表達上，證實遞延所得稅在附註中所揭露的項目具有明確分離效果，市場投資人會依迴轉期間長短來評價遞延所得稅的組成項目。(5)在「盈餘管理控制類型」分類與表達上，證實遞延所得稅可藉由分解成「稅前盈餘管理型」、「課稅所得型」及「遞延所得稅型」三種類型，強化其在盈餘管理偵測上的貢獻。(6)在「兩稅合一租稅效應」分類與表達上，證實兩稅合一實施後，營所稅已變為股東個人綜所稅之預繳項目，所得稅費用性質已由「費用」變為「盈餘」，跨期間所得稅分攤產生的遞延所得稅資產及負債科目性質已產生變化，反映出投資人對遞延所得稅相關項目因兩稅合一實施，確實產生不同的解讀及認知，並未有功能性固著的現象發生。
整體而言本研究實證結果顯示，折現的遞延所得稅較未折現的遞延所得稅更具價值攸關性，可突顯管理當局藉由租稅規劃以實現所得稅緩繳利益的績效。而遞延所得稅依上述各種不同之分類與表達，亦證實其具有價值攸關性。本研究之結論可提供會計準則制定機關，制定較符合會計理論又兼顧實務需要的會計處理原則；亦可提供財政主管機關透過本研究的各項實證結果，瞭解租稅政策與會計處理對公司管理當局與投資人之影響，俾作為相關決策的參考。
　　The purpose of this study is to examine the applicability of deferred tax valuation in the Taiwan capital market. The significant change in Taiwan’s SFAS No. 22 and FASB SFAS No. 109 is to relax the recognition criteria of deferred tax assets and allow more items to be recorded as deferred tax assets, but management must set up a valuation allowance account if it is “more likely than not” that deferred tax assets can not be realized. In addition, due to the promulgation of SFAC No. 7 in 2000, FASB began to reevaluate the application of present value measurement concepts. The problem of whether deferred tax should be discounted was discussed and emphasized by accounting academics. Therefore, this study applied analytical approach to construct the deferred tax discounted valuation model and used equity valuation model developed by Ohlson (1995), Feltham and Ohlson (1995) to explore discounted feasibility and value relevance of deferred tax components from six dimensions --- current and non-current, realization possibility, tax carryforwards effect, expected reversing period, earnings management control types, and integrated income tax effect --- in order to understand the nature of deferred tax. The sample of this study consists of firms listed in the Taiwan Stock Exchange have deferred tax valuation allowance for all eight years from 1995 through 2002. The empirical results are summarized as follows:
　　1.Whether deferred tax should be discounted：Discounted deferred tax has higher value-relevance than undiscounted deferred tax. That is to say, the association between stock price and deferred tax present value is larger than that between stock price and undiscounted deferred tax. That means discounted deferred tax can provide more useful information contents. However, it also reveals that ”reversal rate” is the most important determinants for the value-relevance of deferred tax.
　　2. Value relevance of the components of deferred tax (1)Under the classification of current and non-current, current deferred tax has higher value-relevance than non-current deferred tax. Moreover, current deferred tax also has more critical influence than non-current deferred tax on analysis and interpretation of financial statement. (2) Under the classification of realization possibility, operating loss carryforwards is a tax savings and investors regard it as an asset. (3) Under the classification of tax carryforwards, the abnormal earnings and equity book values of firms with tax carryforwards have lower value-relevance than that of firms without tax carryforwards. It implies that although tax carryforwards has future tax savings effect, it also delivers the possibility that firms will have larger losses in the future. Such losses will have negative impacts on firm’s earnings forecast and stock price reaction. (4) Under the classification of expected reversing period, deferred tax disclosed in footnotes has clear isolating effects and investors will evaluate the components of deferred tax by its expected reversal timing. (5) Under the classification of earnings management control types, deferred tax can strength its contribution on earnings management by decomposing deferred tax into pretax earning management type, taxable income type, and deferred tax type. (6) Under the classification of integrated income tax effect, after the integrated income tax system was implemented, the corporate income taxes paid could be used to offset shareholder’s individual income taxes. The nature of corporate income taxes had been changed from an “expense” to real “earnings”. And the nature of DTA and DTL resulting from interperiod tax allocation are also changed. DTA and DTL are no longer real asset and real liability for an enterprise. It implied that after the integrated income tax system was implemented, investors have different interpretations and perceptions on the components of deferred tax, and investors in Taiwan are not functionally fixed.
　　In summary, the empirical results of this study show that discounted deferred tax has higher value-relevance than undiscounted deferred tax, and it represent management performance for deferring income tax payment by tax planning strategies. Based on above classification for deferred tax, empirical findings indicate that deferred tax actually has value-relevance. The empirical conclusions of this study can provide standards-setting authority to regulate accounting treatments with more theoretical orientation and practical application, and offer finance ministry to understand the impact of tax policy and accounting treatment to corporate managements and investors for the reference of decision-making.
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