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題名：營利事業規避最低稅負之行為以及會計師稅務簽證功能之探討
書刊名：當代會計
作者：林靖傑 引用關係／盧貞秀／黃國芬 引用關係／黃玟心 引用關係
作者(外文)：Lin, Ching-chieh／Lu, Jen-hsiu／Huang, Kuo-fen／Huang, Wen-hsin
出版日期：2013
卷期：14:1
頁次：頁87-112
主題關鍵詞：最低稅負制；租稅規避；會計師簽證申報；Alternative minimum tax；Tax avoidance；CPA tax attestation
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(3) 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:3
  • 共同引用共同引用:293
  • 點閱點閱:87
我國於2006年1月1日施行最低稅負制，主要目的係在兼顧租稅公平以及政府財政收入需要。本文利用營利事業所得稅之結算申報資料，探討最低稅負制實施前後年度，營利事業是否於最低稅負制實施前一年減少費損收益比、而於最低稅負制實施第一年以增加費損收益比的方式，規避最低稅負。研究結果顯示，營利事業在最低稅負制實施前後確實有租稅規避行為，並且主要係透過業外損失達成。然而，實證結果也顯示會計師簽證申報，能減少上述情形產生，表示會計師簽證申報有助於營利事業誠實申報，具有促進稅負公平的功能。本文的研究發現，除可以佐證給予會計師簽證租稅優惠是稅務行政值得採行的措施之外，亦有助於主管機關做為推行新稅制時防杜租稅規避之參考。
The alternative minimum tax (AMT) has been implemented in Taiwan on January 1, 2006, to improve tax equity and government revenue increase as its principal goals. Using the income tax filing data by profit-seeking enterprises, this paper seeks to explore whether the enterprises avoid AMT by reducing expense-revenue ratio one year prior to AMT implementation and increasing expense-revenue ratio in the first year of AMT implementation. The results indicate that profit-seeking enterprises did exhibit acts of tax avoidance before and after AMT implementation, this accomplished mainly through non-operating losses. However, empirical results also show that CPA tax attestation can reduce the incidence of these aforementioned behaviors, thus suggesting that tax attestation services do promote honest reporting by profit-seeking enterprises and further enhance tax equity. The paper provides empirical evidence that the tax incentive is a viable mechanism worthy of implementation by tax administration agencies. In addition, the paper serves as helpful reference for tax authorities when formulating new tax policies to curb tax avoidance.
期刊論文
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19.黃美祝、林世銘、陳國泰(20050400)。The Effects of the Integrated Income Tax System and CPA Tax Attestation on Corporate Tax Noncompliance。中華會計學刊，5(2)，207-236。new window  new window
20.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
21.單騰笙、李先莉、黃瓊慧、陳信吉(20110700)。基本稅額與盈餘管理。中華會計學刊，7(2)，219-246。new window  延伸查詢new window
22.Morbey, Graham K.、Reithner, Robert M.(1990)。How R&D Affects Sales Growth, Productivity and Profitability。Research Technology Management，33(3)，11-14。  new window
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29.Manzon, G. B. Jr.(1992)。Earnings management of firms subject to the alternative minimum tax。Journal of the American Taxation Association，14(2)，88-111。  new window
30.陳明進、蔡麗雯(20061200)。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。new window  延伸查詢new window
31.陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報，26(6)，625-636。new window  延伸查詢new window
32.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance，43(1)，1-19。  new window
33.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
34.陳明進(20030100)。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。new window  延伸查詢new window
35.Beck, Paul J.、Davis, Jon S.、Jung, Woon-Oh(1991)。Experimental Evidence on Taxpayer Reporting under Uncertainty。The Accounting Review，66(3)，535-558。  new window
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37.黃美祝、李映茹(20091100)。最低稅負制對企業租稅負擔影響之研究--高科技產業與傳統產業之比較。當代會計，10(2)，189-224。new window  延伸查詢new window
38.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics，15(2/3)，203-227。  new window
39.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論，34，57-75。new window  延伸查詢new window
40.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。  new window
41.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association，7(2)，17-31。  new window
42.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
43.林世銘(20001000)。CPA Attested Tax Returns and Tax Evasion。中華會計學刊，1，15-36。new window  延伸查詢new window
會議論文
1.吳瑞源、林松宏、賴秀卿(2009)。最低稅負制之隱稅效果研究。2009會計理論與實務研討會，中華會計教育學會暨成功大學會計學系 。臺南。new window  延伸查詢new window
2.黃美祝、李婉萍(2009)。最低稅負制對企業實現證券及期貨交易所得行為之影響。2009會計理論與實務研討會，中華會計教育學會暨成功大學會計學系 。台南。  延伸查詢new window
3.Choi, W. W.、Gramlich, J. D.、Thomas, J. K.(1991)。Firm responses to the book income adjustment of the corporate alternative minimum tax。the American Accounting Association, Nashville, Tennessee.。  new window
4.Seida, J.(20030213)。Enron: The Joint Committee on Taxation's Investigative Report。the Senate Committee on Finance (108th Congress-First Session)，S. Hrg. (會議日期: 20030213)，108-117。  new window
5.Plesko, George A.,(2000)。Book-Tax Differences and the Measurement of Corporate Income。Washington, DC：National Tax Association。171-176。  new window
研究報告
1.林世銘(2005)。建立我國所得稅最低稅負制度之研究。  延伸查詢new window
學位論文
1.朱啟銘(2007)。最低稅負與盈餘管理(碩士論文)。臺灣大學。  延伸查詢new window
2.黃素華(2008)。最低稅負制對營利事業有效稅率的影響(碩士論文)。國立成功大學。  延伸查詢new window
圖書
1.United States General Accounting Office(1994)。Tax System Burden: Tax Compliance Burden Faced by Business Taxpayers。  new window
2.United States General Accounting Office(1995)。Experience with the Corporate Alternative Minimum Tax。  new window
3.Anderson, David R.、Sweeney, D. J.、Williams, T. A.(1999)。Statistics for Business and Economics。Cincinnati, OH：South Western College Pub.。  new window
4.Maddala, G. S.(1983)。Limited-dependent and Qualitative Variables in Econometics。Cambridge University Press。  new window
其他
1.Wartzman, R.(1992)。Brady expected to outline plan for tax system: Treasury head is proposing to simplify structure and encourage savings。  new window
 
 
 
 
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