在現行所得稅制度下，由於課稅期間的規定，會計基礎的選擇篤累進稅率的採行，使 所得經常變動者負擔較多的租稅，而產生不公平的現象。此種不公平的現象導致人們 將所得費用在各期間們意移轉，以逃避過重的稅負，因而形成經濟效率的損失，所得 變動的集遽效果（BUNCHING EFFECT ），使資產的所得者不願變動其資產的持有，進 而形成緊銷效果（LOCKING-IN EFFECT ），減少資產的流動性，擾亂了資本市場的秩 序；另一方面，為了避免納稅者將所得及費用在期間們意移轉，若以法規加以限制， 不但交果不彰，反而增加了稅制複雜性，而使整個經濟體制的運作缺乏效率。因此多 婁字者均主張以所得平均法解決上重問題。 本文共分六章，第一章為導論：對所得變湩之課稅問題加以扼要說明；第二章對所得 變動發生課稅問題的原由及其影響作一番探討；第三章對所得變動之課稅問題提出一 些解決的方法，即所得平均法的介紹；第四章為美國平均法之歷史回顧，並對其引申 模型加以評介；第五章對我國所得變動之處理詳加評述，並對所得平均法在我國實施 之可三性作一綜合性論述；第六章為結論與建議。

近年來通貨膨脹厲害，在稅制規定中，均以名目所得表示，造成人民實質稅負上升， 尤其是寬免額及稅率級距問題更受重視，本文對此問題加以研討。討論所得稅指數化 之穩定面及公平面。研究結果，所得稅指數化並不會加重經濟之不穩定且其可達到租 稅中立原則。 第一章緒論。第二章學者對所得稅指數化的穩定分析。第三章所得稅指數化穩定分析 之模型設立。第四章各國實行所得稅指數化之狀況。第五章個人所得稅指數化對所得 分配之影響。第六章通貨膨脹對我國所得分配之影響。第七章所得稅指數化之特殊問 題研究。第八章結論與建議。

首章敘明研究之動機與目的。第二章則論及法律上的公司觀念，該章所討論的觀念有 ヾ公司係個人之組合；ゝ公司係分離而獨立的個體；ゞ公司係一群法律關係；々公司 係一經濟個體。第三章乃討論經濟學上的公司觀念，其中除有將普通股東及管理當局 視為企業家者外，尚有其他觀念。第四章討論會計上的公司觀念，其中包括所有主論 、個體論、基金論及企業論，此外，還提及較不重要的剩餘權益論及指揮官論。第五 章論及公司不同觀念對股權證券交易處理與分析的影響，就中涉及股份的發行，及庫 藏股的買賣和其他增減變動。第六章討論公司觀念對債權證券交易處理與分析的影響 ，內容包括公司債之發行、收回及轉換。第七章則論述公司觀念對所得衡量及分配的 會計處理之影響，其中論及股利，利息及所得稅等問題，最後一章則為結論與建議。

XBRL是一種以XML為基礎所發展出來的一種語言，用來規範網路財務資訊揭露而產生的資料交換標準，同時也是提升財務資訊透明化的推手。XBRL使資訊可以更快速地流通，改善資訊處理的速度。 本論文的研究目的，在於透過XBRL之應用，來建立公司營利事業所得稅申報書之各個項目的分類標準，並設計一套以XBRL為基礎之營利事業所得稅申報系統。就營利事業而言，XBRL可以協助企業稅務部門取得資料，讓營利事業所得稅申報上所需的部份資料，可以直接從總帳資料庫轉入產生，讓企業在稅務資料處理上可以減少作業成本，降低人為錯誤的可能性，減少重覆手動輸入資料，讓報稅工作更為快速、有效率，透過網路傳輸報稅檔案，節省了報稅人在報稅期間必須親自稅捐稽徵機關排隊等待報稅的時間。就稅捐稽徵機關而言，所有的企業按同一套XBRL標準來報稅，可簡化稅務處理工作，更者，可將取得之資料進行分析，找出異常並加以審查，且若未來XBRL能順利推廣，營利事業之總帳系統與申報營業稅之資料均以XBRL編製而成，則因為所有檔案型態一致，稅捐稽徵機關在進行調帳查閱時，可以大大減少查核的人力及成本，可以增加查核的效率。 本論文將建立起一套符合中華民國稅法與相關法令規定之營利事業所得稅之XBRL 分類標準，並利用該分類標準之架構，設計出一套能符合現行法令規定且以XBRL為基礎之營利事業所得稅申報之程式軟體。本論文會將虛擬資料輸入已建好之程式，來進行實際展示如何產生以XBRL為格式之營利事業所得稅申報電子檔，以作為未來企業運用時之參考。另外，針對國稅局方面，本論文亦設計一驗證程式，讓國稅局能夠對所收到之營利事業所得稅申報檔進行資料正確性之檢查及驗證。 / XBRL is an XML-based, royalty-free, and open standard, used to stipulate the data exchange standard in the Internet. XBRL can substantially help improve the transparency of financial information, and communicate the information chain more fluently, and expedite the data processing. The objective of this thesis is to establish the XBRL taxonomy for the returns of Business Income Tax in Taiwan, and to design the XBRL-based application software for filing the Business Income Tax returns. By establishing the XBRL taxonomy, it can help the tax department to retrieve tax return data from corporations more efficiently. Since the data for filing tax returns can also be retrieved directly from the general ledger database, the benefits of promoting the XBRL-based tax return filing system would include saving operation costs, reducing the possibility of errors, avoiding re-keying data, and filing tax returns faster and more efficiently. For the National Tax Administration, the XBRL-based filing system can simplify the paper work on processing tax returns. Further, National Tax Administration can utilize the program to directly analyze the electronic tax data, diagnosing the abcdrmal financial relationships, and devise more efficient audit program. In the future, if the data of corporations’ general ledger and business tax are all prepared in XBRL, National Tax Administration can directly trace from tax return data to firms’ financial statements and thus increase the efficiency and effectiveness of tax audit. To facilitate building the XBRL-based tax return filing system, this thesis establishes a set of XBRL taxonomy for Business Income Tax return in Taiwan, and use the taxonomy to design a XBRL-based application software for Business Income Tax returns. This thesis also demonstrates the application of this software using virtual financial data to generate the XBRL-format Business Income Tax return data. Further, this study also designs a software that can be used by National Tax Administration to verify the tax return data received from corporate taxpayers.

本研究主要在探討最低稅負制實施後，對我國上市櫃電子業稅負影響情況為何。不同於以往文獻以營利事業所得稅申報資料來進行模擬分析，本研究以財務報表之所得稅附註資料進行模擬設算。不用營利事業所得稅申報資料進行模擬乃因該資料取得不易，並非一般投資大眾所能獲取之資料，本研究乃嘗試使用財務報表之所得稅附註資料進行模擬設算，希望能模擬出最低稅負制之實施對電子業之影響情形。此外，本研究利用模擬設算之基本稅額與一般所得稅額之差額當成依變數，建立一條迴歸式，希望能從中發現最低稅負制實施後，受影響之公司具有哪些特性，以供投資人在選擇投資標的時有所參考。 本研究經過篩選後，對我國上市櫃電子業的其中206家公司進行民國93年及94年的模擬設算。其設算結果為平均每年每家公司會增加1,000多萬元的稅負，而約有3成的公司將會受到影響。實證結果亦證實最低稅負制實施後，對於我國上市櫃電子業確實有明顯的租稅負擔。迴歸結果則發現，對於股東可扣抵稅額愈小、研發費用愈高、獲利能力愈佳及公司規模愈大之公司會有較明顯的租稅負擔。此種情形是否對這些公司之競爭力造成不利影響，非常值得關心。此外，電子業競爭相當激烈，必須投入相當多的研究發展費用與相關的重大投資，而經本研究結果也證實，研發費用愈高的公司，在最低稅負實施後，將補繳愈多的稅額，未來公司在從事這些支出時，應更加審慎評估。 / This study investigates the effects that the implementation of Alternative Minimum Tax (AMT) has on our electronic industries publicly listed in Taiwan Stock Exchange. Past studies often utilized the income tax reported by profit-seeking enterprises; nevertheless, these data are not accessible to the public. In view of this, the current study attempts to simulate calculating the appendix of income tax in financial statements, with an aim to simulating the impacts that implementation of AMT exerts on the electronic industries. Furthermore, as the difference between the simulated Basic tax and Regular tax is the dependent variable, established is a regression model, with which the characteristics of the companies influenced by the implementation of AMT can be identified, so that investors can refer to when they choose investing targets. After the sampling, the simulating calculation on two years, i.e. 2004 and 2005 has been conducted among 206 companies among the publicly listed electronic industries. The results of calculation demonstrate that each company would have more than ten million taxes each year and approximately thirty percent of the firms will be influenced by the implementation of AMT. Empirical results also confirm that there will be significant tax burdens after AMT takes effect. Moreover, the outcomes of regression analysis indicate that more salient tax burdens will be imposed upon the firms with larger size, smaller shareholder deductible tax, higher research funds, and more profitability.

本研究以1999年至2005年中國上市公司財務資料，探討影響中國上市公司有效稅率之決定因素。本文的實證結果發現中國全體上市公司樣本的平均有效稅率僅達14.14%，遠低於中國稅法規定33%的名目稅率，顯示上市公司普遍享有區域及行業優渥的租稅優惠，實際所得稅負並不高。其中以海南市、上海市的有效稅率最低，而西部偏遠地區的有效稅率為最高，顯示區域間租稅負擔不均之現象。採掘業公司平均有效稅率高達25%，農林牧漁業及信息技術業的平均有效稅率在10%以下，也反映產業間的稅負分配受到政府產業發展的租稅獎勵政策之影響。此外，近年中國會計制度積極與國際會計準則趨同，企業依財會準則所計提之資產減損準備在稅務上不能列報扣除，使公司須繳納較高之有效稅率。 本研究也發現中國上市公司的股權結構與其有效稅率間具有顯著的相關性，國家持股比率較高者，租稅規劃意願低，有效稅率較高；而外資持股比率較高者及有發行B股或H股的公司，享有較多的租稅優惠及有較積極的租稅規劃傾向，有效稅率則較低。最後，本文也發現一些重要的中國企業特性、財稅差異項目與公司有效稅率關聯性之實證證據，中國上市公司的企業規模與有效稅率間，呈現正向關係，符合政治成本假說。獲利愈高的公司，其有效稅率也亦高。公司資本資產密度與財務槓桿的稅盾效果並不顯著，研究支出之投入與有效稅率呈負相關。營業費用比率較高之企業，受到稅法對於多項費用列報限額標準之影響，如罰款支出、贊助費、非公益、救濟性捐贈支出、廣告費、宣傳費、業務招待費以及職工薪金等，也有較高之有效稅率。企業獲配股利所得及依權益法認列的投資收益較多者，在稅法上毋須列入課稅所得之金額較高，故其有效稅率較低。上述中國上市公司的企業特性與有效稅率之關聯性，提供了中國企業經營的租稅成本深受中國會計、租稅制度、公司特性以及商業環境影響之實證證據。 / This study investigates the effects of Chinese accounting standards and tax system on the corporate effective tax rates (ETRs) of china listed companies. Despite that the statutory tax rate of China income tax law is 33%, we found the average ETR of China listed companies is only about 14.14% during our sample period spanning from 1999 to 2005, suggesting that most listed companies across various areas and industries may enjoy substantial tax incentives. The empirical results show that the companies in Shanghai and Hainan have lower average ETRs then those in other areas. Especially, the agriculture, forestry, herding, fishery industries and the information technology industries have the lowest average ETRs of below 10%, possibly due to that Chinese government provides substantial tax incentives for both industries. Further, to converge with the international accounting standards, China gradually phased-in the accounting for asset impairments in 1998 and 2001, requiring listed companies to recognize the impairment losses when the fair values of assets are below their book values. However, the unrealized asset impairment losses are not deductible in filing income tax returns, resulting in that firms reporting greater asset impairment losses in financial statements are more likely to bear higher ETRs, ceteris paribus. In addition, we also found there is a significant relationship between China companies’ ownership structure and corporate ETRs. Ceteris paribus, companies having greater state-shares are more likely to have greater ETRs while companies having greater foreign institute-shares and companies issuing B-shares or H-shares are more likely to have lower ETRs. Finally, we also documented evidence on the relationship between Chinese firms’ characteristics and corporate ETRs. Chinese large firms are more likely to have greater ETRs, supporing the political cost hypothesis. Due to several limitations on claiming operating expenses to be tax-deductible items, firms with greater operating expenses are more likely to have greater non-tax-deductible expenditures and hence tend to have higher ETRs. Finally, to alleviate double taxation on dividend income, dividend income received by the investment companies is tax-exempt to the extent that the invested companies have paid corporate income tax on the dividends distributed to the investment companies, and unrealized investment income accrued by the equity method is not taxable income to the investment companies until distributed to them. Consequently, firms having greater dividend income and investment income accrued by the equity method are more likely to have lower ETRs. Moreover we also find that the tax reform in 2002 make average ETRs increasing. The companies listing in Shenzhen Stock Exchange have lower average ETRs then those in Shanghai Stock Exchange. The results of this study provide empirical evidence on that the Chinese accounting standards and tax systems have a significant impact on the tax costs and distribution of tax burdens of Chinese listed companies.

本研究以遞延所得稅費用作為衡量盈餘管理之代理變數，探討遞延所得稅費用及其組成項目與避免報導虧損行為間之關聯性，並加入股權結構、獨立董監及審計品質，檢視公司治理特性是否可有效降低管理當局利用遞延所得稅費用之會計處理達成避免報導虧損行為的傾向。 本研究之實證結果顯示，遞延所得稅費用及其具裁決性之組成項目如與銷貨有關的遞延所得稅費用、未實現費用產生的遞延所得稅費用及與資產評價科目有關的遞延所得稅費用，均與避免報導虧損行為間存在顯著的關聯性，顯示管理當局利用裁量性遞延所得稅費用之認列及沖轉來調整盈餘，以達成特定的盈餘目標。本研究發現，遞延所得稅費用項目在裁量性應計項目外，對管理當局避免報導虧損之行為，提供了增額的解釋能力。此外，本研究發現公司治理變數與避免報導虧損之行為不存在顯著為負的關係，僅機構投資人持股與獨立董監席次比率對降低管理當局透過遞延所得稅費用項目達成避免報導虧損之行為，具有邊際的增額解釋能力。 / We assess the usefulness of deferred tax expense (DTE) in detecting earnings management. We investigate the relation between changes in deferred tax liability components using data hand-collected from firm’s income tax footnote disclosures and avoid reporting a loss. We also explore the relationship between the structure of ownership, the independent members of broad, audit quality and the usefulness of deferred tax expense (DTE) in detecting earnings management. Our empirical results show the changes in the net deferred tax liability (DTL) component related to sales accruals, revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings loss. We evaluate the deferred tax expense can be used to meet the earnings target: to avoid reporting a loss. Deferred tax expense is incrementally useful to modified Jones model abnormal accruals in detecting earnings management to avoid a loss. Our empirical results show institutional investors and the independent members of broad have negative relationship with earning management.

這十幾年來台灣地區高科技電子業之所以能夠蓬勃發展，除了研究發展、資本密集等因素外，人力資本可謂居功甚偉，因此，探討台灣上市公司財務報表中，有關人才培訓支出投資抵減的內容揭露，是否與企業價值之間具有攸關性，以及企業當期發生之積極人才培訓支出(以其投資抵減金額衡量）是否可以有效提高企業之財務績效表現及降低企業員工之離職率，本研究利用2002-2005年台灣上市公司之財務資料、遞延所得稅與所得稅抵減揭露資訊以及設算之員工離職率，採用Pearson相關分析及OLS複迴歸分析進行探討。 研究結果顯示，人才培訓支出投資抵減（不論是企業當期發生金額或是期末餘額）與企業價值間不具有攸關性。而在以毛利率衡量企業財務績效時，企業當期發生之人才培訓投資抵減，會對企業當期之財務績效有顯著的正面影響，亦對企業次期之財務績效有顯著的正面影響，顯示企業對於員工的教育訓練可以增加企業當期與次期之毛利率；但在以修正後資產報酬率、修正後權益報酬率及營業利益率分別衡量企業財務績效時，則對企業當期與次期之財務績效，皆未有顯著之正面影響。此外，企業當期發生之人才培訓支出投資抵減，與企業當期與次期之員工離職率顯著負相關，顯示企業當年對員工的教育訓練，可以提高員工對於企業的歸屬感及工作滿意度，而降低當年與後續年度企業員工之離職率。 關鍵詞：人才培訓支出投資抵減、遞延所得稅、價值攸關性、教育訓練、企業財務績效、離職率。

Mainland China has implemented two sets of income taxes systems for many years. One is for the foreign enterprise “1991 Promulgated Foreign Invested Enterprise and the Foreign Enterprise Income Tax Law” and another one to the domestic enterprise, “1993 promulgated Enterprise Income Tax Temporary Regulation”. The coexisted of two taxes not only resulted in unfair taxation but also created fake foreign enterprise phenomenon. It is especially difficult for people to accept this situation after China joined the World Trade Organization. The legislation conditions matured after speedy growth of Chinese economy. The Chinese government considered the current financial situation can withstand the impact on decrease in tax revenue after new tax law implemented and it met one of the current economic development targets of “nurture domestic enterprise”. On March 16, 2007, the “Enterprise Income Tax Law of the People's Republic of China” (here in after referred it as the New Law) was eventually approved after many years of research. It surely will have profound influence on foreign enterprise including the Taiwanese businessmen. The purpose of the study is how the major changes of the New Law impacts the China investment of the Taiwanese businessmen. The structure of the study, other than abstract and conclusion, firstly, the author will discuss of the content of system and policy changes. Next, based on the major changes of the New Law, how they affect designed research method. Analyze and forecast its possible impact and influence on Taiwanese businessmen in the following categories: (1) tax incentive; (2) organization structure organization, and (3) tax risk. Finally, the author will propose the related action taken and suggestions on the impact.

本文以Barro (1990)、Turnovsky (1997)與Lai and Liao (2012)的模型為基礎，建構一個小型開放經濟的內生成長模型，為凸顯資本市場移動性所扮演的角色，分別探討政府當局在面對資本完全移動及資本不完全移動時，該如何制訂一套最適之非線型所得稅以追求社會福利極大。根據本文的分析，可得出以下結論： 一、在資本完全移動的情況下，為矯正政府基礎建設的生產外部性，可透過課徵所得稅矯正市場失靈的扭曲，並利用累退稅率矯正因所得稅尺度所造成資本邊際生產力過低的扭曲。政府可以透過最適租稅結構矯正所有分權經濟體系的扭曲，使得經濟體系達到最佳境界的經濟成長率與福利水準。 二、在資本不完全移動的情況下，當最適的所得稅尺度等於基礎建設的生產外部性，矯正了基礎建設的生產外部性，並且透過累進／累退稅率矯正課稅後導致資本邊際生產力過低的扭曲，然而代表性個人在做最適決策時視國外利率為固定，總體決策中利率會隨著借債規模而變動，存在資本不完全移動性的扭曲，經數值模擬的結果得知，代表性個人相對社會最適借債過多，因而無法使得經濟體系達到柏拉圖最適境界。 / Based on the Barro (1990), Turnovsky (1997) and Lai and Liao (2012) model, this thesis specifies that on endogenous growth model of a developing economy facing an upward-sloping supply curve of debt. The analysis includes both perfect world capital market case and imperfect world capital market case. The government’s infrastructure expenditure is financed by nonlinear income taxation, and examine how the fiscal authority devises its nonlinear tax structure from the viewpoint of welfare maximization. Several main findings emerge from the analysis. First, in a world of perfect capital market, it is found that a suitable package containing two instruments can fully remedy the inefficiencies arising from the production externality and distortionary taxation, as a result, the Pareto optimality can be restored. Second, according to the calibration results, in the face of imperfect world capital market, there are three distortions in the economy: the production externality, the capital externality, and the financial externality association with the upward-sloping supply of debt. Two policy instruments for the tax scalar and tax progressivity/regressivity causing the distortion arising from the production externality and the capital externality to vanish. Consequently, one remaining distortion, namely, the financial externality association with the upward-sloping supply of debt, are present in the economy. As a consequence, the structure of the optimal tax policy that won’t permit the attainment of the first-best optimum.