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題名：未分配盈餘加徵10％營利事業所得稅對企業提前適用財務會計準則公報第35號之影響
書刊名：會計評論
作者：張文瀞 引用關係／汪瑞芝 引用關係／林鴻儒
作者(外文)：Chang, Wen-ching／Wang, Jui-chih／Lin, Hung-ru
出版日期：2008
卷期：47
頁次：頁61-88
主題關鍵詞：資產減損；提前適用；未分配盈餘加徵10％；Asset impairments；Early adoption；10% surtax on undistributed retained earnings
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(5) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:62
  • 點閱點閱:62
本文目的乃在探討未分配盈餘加徵10%營利事業所得稅是否會影響公司於2004年『提前適用』財務會計準則公報第35號－「資產減損之會計處理準則」－之決策。實證結果發現，當未分配盈餘加徵10%之租稅負擔愈大時，愈會減低公司提前適用財務會計準則公報第35號之意願。換言之，2004年報稅基礎之未分配盈餘係以課稅所得為基準，而資產減損係屬未實現損失，在強調現金基礎的稅法規定下，不能被認列為損失並於課稅所得中減除，因此未分配盈餘虛增，加徵10%之稅負增加，基於此考量，公司提前適用財務會計準則公報第35號之意願較低。
The purpose of this study is to examine the association between additional 10% surtax on undistributed retained earnings and the likelihood of firm's early adoption of SFAS No. 35, Accounting for Asset Impairments. The data set contains 295 observations with 90 early adoptions and 205 timely adoptions. The result shows that the larger burden of additional 10% surtax on undistributed retained earnings, the lower likelihood of the firm adopting SFAS No. 35 early. In other words, the additional 10% surtax on undistributed retained earnings is based on taxable income. Under the current cash-basis-oriented tax rules, asset impairment loss is regarded as an unrealized loss and thus cannot be used as a deductible item in the computation of taxable income. Consequently, the undistributed retained earnings is increased nominally and a firm will be levied more 10% surtax under the integrated income tax system. Therefore, the likelihood of a firm adopting early SFAS No. 35 decreases.
期刊論文
1.陳妙玲、黃小玲(2002)。兩稅合一對企業資本結構之影響。財稅研究，34(5)，99-113。new window  延伸查詢new window
2.Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research，34(Suppl.)，157-169。  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.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review，79(3)，823-852。  new window
5.謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊，6(1)，59-95。new window  延伸查詢new window
6.Gujarathi, M. R.、Hoskin, R. E.(2003)。Modeling the early adoption decision: The case of SFAS 96。Review of Accounting and Finance，2(4)，63-86。  new window
7.Strong, J.、Meyers, J.(1987)。Assets writedowns: Managerial incentives and security returns。Journal of Finance，42(3)，643-661。  new window
8.Ingram, Robert W.、Stone, Mary(1988)。The Effect of Statement No. 87 on the Financial Reports of Early Adopters。Accounting Horizons，2(3)，48-61。  new window
9.Senteney, D. L.、Strawser, J. R.(1990)。An investigation of the association between financial statement effects and management's early adoption of SFAS 87。Review of Business and Economic Research，25(2)，12-22。  new window
10.Norton, C. L.(1988)。Pension accounting: effects of early adoption。The CPA Journal，58，46-51。  new window
11.Harris, Trevor S.、Hubbard, R. Glenn、Kemsley, Deen(2001)。The Share Price Effects of Dividend Taxes and Tax Imputation Credits。Journal of Public Economics，79(3)，569-596。  new window
12.Poitras, G.、Wilkins, T.、Kwan, Y. S.(2002)。The Timing of Asset Sales: Evidence of Earnings Management。Journal of Business Finance & Accounting，29(7/8)，903-934。  new window
13.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics，20(3)，255-295。  new window
14.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
15.Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research，26(Supplement)，127-139。  new window
16.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。  new window
17.Kinney, Michael、Trezevant, Robert(1997)。The use of special items to manage earnings and perceptions。Journal of Financial Statement Analysis，3(1)，45-53。  new window
18.Chao, Chia-ling(20070500)。An Examination of SFAS No. 35: Adoption Timing Motives, Write-Off Characteristics, and Market Reaction。會計評論，45(特刊)，77-120。new window  new window
19.Elliott, John A.、Shaw, Wayne H.(1988)。Write-Offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research，26(Supplement)，91-119。  new window
20.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
21.洪榮華、郭怡萍、蕭雯華(20060500)。兩稅合一對公司資本結構影響之研究--高科技產業與傳統產業之比較。輔仁管理評論，13(2)，29-55。new window  延伸查詢new window
22.汪瑞芝(20060500)。兩稅合一制對公司資本投資影響之實證研究。中華管理評論，9(2)，(5)1-(5)18。  延伸查詢new window
23.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
24.Cloyd, C. Bryan、Pratt, Jamie、Stock, Toby(1996)。The use of financial accounting choice to support aggressive tax positions: Public and private firms。Journal of Accounting Research，34(1)，23-43。  new window
25.Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1992)。Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986。Journal of Accounting Research，30(Supplement)，161-185。  new window
26.Meade, N. L.、Kane, G. D.(1998)。Ratio analysis using rank transformation。Review of Quantitative Finance and Accounting，10，59-74。  new window
27.陳慶隆(2006)。選擇性新會計準則實施時點對策略性會計報導與資訊攸關性的影響。財金論文叢刊，4，55-94。new window  延伸查詢new window
28.Inoue, T.、Thomas, W.(1996)。The Choice of Accounting Policy in Japan。Journal of International Financial Management and Accounting，7，1-23。  new window
29.Adhikari, A.、Derashid, C.、Zhang, H.(2005)。Earnings Management to Influence Tax Policy: Evidence from Large Malaysian Firms。Journal of International Financial Management & Accounting，16，142-163。  new window
30.Northcut, W. D.、Vines, C. C.(1998)。Earning Management in Response to Political Scrutiny of Effective Tax Rates。The Journal of the American Taxation Association，20，22-36。  new window
31.Trombley, M. A.(1989)。Accounting Method Choice in the Software Industry: Characteristics of firms Electing Early Adoption of SFAS No.86。The Accounting Review，64，529-538。  new window
32.Beneish, D.、Press, E.(1993)。Costs of Technical Violation of Accounting-based Debt Covenants。The Accounting Review，68，233-257。  new window
33.Guenther, D. A.(1994)。Earning Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act。The Accounting Review，69(1)，230-243。  new window
34.許崇源(2001)。未分配盈餘加徵所得稅改以財務會計所得為準之影響。實用稅務，321，58-63。  延伸查詢new window
35.林世銘(1997)。兩稅合一立法應仔細考量。中國稅務旬刊，1654，11-12。  延伸查詢new window
36.林世銘(2001)。兩稅合一前後產業租稅環境與經營績效之比較。財稅研究，34(3)，64-78。new window  延伸查詢new window
37.梁素梅(2004)。未分配盈餘課稅之股權評價效果。實用稅務，36(2)，162-180。new window  延伸查詢new window
學位論文
1.曹美娟(2006)。我國企業資產減損之資訊內涵與決定因素研究，0。new window  延伸查詢new window
圖書
1.Hosmer, D. W.、Lemeshow, S.(1989)。Applied logistic regression。New York：John Wiley and Sons。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
圖書論文
1.Ronen, J.、Sadan, S.(1981)。Smoothing Income Numbers: Objective, Means and Implications。Readings。Massachusetts：Addison-Wiley。  new window
 
 
 
 
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