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題名:舊制與新制稅法未分配盈餘加徵稅負之實證研究
書刊名:管理評論
作者:陳明進 引用關係
作者(外文):Chen, Ming-chin
出版日期:2010
卷期:29:1
頁次:頁1-18+89-92
主題關鍵詞:未分配盈餘加徵稅負兩稅合一財稅所得差異營利事業所得稅Surtax on undistributed earningsImputation systemBook-tax income differencesIncome tax of profit-seeking enterprises
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:69
  • 點閱點閱:73
本文探討在舊制與新制稅法,分別以課稅所得與財務會計所得爲課徵基礎下,影響我國上市櫃公司未分配盈餘加徵稅負之因素。本文的實證結果顯示,新制稅法下,繳納當期營利事業所得稅較低且保留盈餘比率高之公司,將會繳納較多因未分配盈餘予股東而加徵之稅負。但本文也發現,企業研發及固定資產之資本支出與未分配盈餘加徵稅負間呈現顯著之正向關係,顯示對未分配盈餘加徵稅負可能增加企業籌措資本投資資金的稅負成本。最後,公司規模、盈餘波動性、股東權益報酬率、流動性及負債比率等企業特性與未分配盈餘稅負間有顯著之相關性,顯示企業特性不同會影響其未分配盈餘加徵稅負之成本。
This study empirically investigates the factors influencing firms' surtax liabilities on undistributed earnings before and after changes in the tax basis of undistributed earnings. The tax basis of the 10% surtax on undistributed earnings was changed from taxable income (the old tax system) to book income (the new tax system) in 2006. The results of this study show that by adopting financial income as the tax basis, the new tax system can alleviate the distortions in firms' surtax on undistributed earnings caused by the book-tax income differences. The empirical results, however, indicate that there is a positive relation between firms' investments in R&D and fixed assets and the surtax on undistributed earnings, suggesting that the policy of taxing undistributed earnings may cause firms to bear higher tax costs on investments. Finally, the paper documents the evidence that firms' surtax on undistributed earnings is associated with several firm characteristics such as firm size, volatility of earnings, returns on equity, liquidity, and debt ratio.
期刊論文
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2.張瑞當、曾玉琦、黃天福(19990300)。我國兩稅合一新制對投資意願影響之實證研究。經濟情勢暨評論,4(4),200-224。  延伸查詢new window
3.汪瑞芝、陳明進(20070600)。兩稅合一前後上市公司融資決策之實證研究。交大管理學報,27(1),221-246。new window  延伸查詢new window
4.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
5.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊,2(1),57-84。new window  延伸查詢new window
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10.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
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12.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
13.宋秀玲(2003)。未分配盈餘加徵10%營利事業所得稅之檢討。主計月刊,第570 期,21-29。  延伸查詢new window
14.張清讚(2005)。論未分配盈餘加徵之存廢。稅務旬刊,第 1941 期,頁 7-10。  延伸查詢new window
15.Baker, H. Kent, Gail E. Farrelly and Richard B. Ed lman(1985)。A Survey of Management Views on Dividend Policy。Financial Management,14(3),78-84。  new window
16.Laub, Michael P.(1976)。On the Informational Content of Dividends。Journal of Business,49(1),73-80。  new window
17.Baker, H. Kent、Gail E. Farrelly、Richard B. Edelman(1985)。A Survey of Management Views on Dividend Policy。Financial Management,14(3),78-84。  new window
18.Chang, Ching-Tsan(2005)。Commentary on Maintaining or Abolishing the 10% Surtax on Firms Undistributed Eaming。The Tax Journal,1941,7-10。  new window
19.Chang, Ruey-Dang、Yu-Chi Tseng、Tien-Fu Huang(1999)。An Empirical Investigation on the Impact of Taiwan's Imputation Systems on Firms' Investment Decisions。Economic Status and Review,4(4),200-224。  new window
20.Chen, Ming-Chin(2003)。The Effect of Tax Incentives on Tax Burden of Profit-Seeking Enterprises。Management Review,22(1),27-151。  new window
21.Laub, Michael P.(1976)。On the Informational Content of Dividends。Journal of Business,49(1),79-80。  new window
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23.Wang, Jui-Chih、Ming-Chin Chen(2007)。An Empirical Investigation of Impacts of the Integrated Income Tax System on Corporate Financing Decisions。Chiao Da Management Review,27(1),221-246。  new window
研究報告
1.林世銘、陳明進、葛克昌、朱澤民(2005)。建立我國所得稅最低稅負制度之研究。台北:台灣大學。  延伸查詢new window
圖書
1.Scholes, Myron S.、Mark A. Wolfson、Merle M. Erickson、Edward L. Maydew、Terrence J. Shevlin(2004)。Taxes and Business Strategy: A Planning Approach。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, NJ:Prentice Hall。  new window
2.Greene, William H.(2003)。Econometric analysis。Prentice Education。  new window
3.財政部(1998)。兩稅合一方案介紹。臺北:財政部。  延伸查詢new window
4.Ministry of Finance(1998)。An Introduction to Imputation Systems。Taipei。  new window
 
 
 
 
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