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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

歐洲國家兩稅合一之演進 / Evolution of European Income Tax Integration

陳嫈璉, Chen, Ying Lien Unknown Date (has links)
歐洲國家為解決股息在公司及個人階段的經濟性重複課稅問題,採行兩稅合一之方法,以設算扣抵法居多,但設算扣抵制僅適用於本國股東(居住者),而不適用於外國股東(非居住者),因而存在對外國股東的歧視問題,不利於本國企業境外籌資,防礙國際資金之自由流動性,而驅使改革的風潮。 隨著世界公司所得稅的稅制改革風潮及國際資本流動的特點,各國將公司所得稅及個人所得稅的稅率向下調整,已使各國稅率趨同,消除投資障礙,以吸引更多國際資金,歐洲各國原為解決股息在公司及個人階段的經濟性重複課稅問題已有所變革,部份國家由原採用的傳統法朝向修正傳統法發展趨勢,主要對於股利所得在股東階段可享有相對於資本所得中(如利息所得)較為優惠的稅率,以祈減緩在公司與個人股東階段的重複課稅情形,另有國家為減緩股利所得的重複課稅,由原採行設算扣抵法朝採部分股利所得免稅法或改採其他混合法。紛紛將原採行的設算扣抵制度回歸獨立課稅,乃避免對公司股利政策及融資政策之干擾,以維持租稅政策之中立性原則。 本研究藉歐洲國家兩稅合一之採行及變革演進之過程觀察,大部分國家對股息之課稅已改採部分股利所得免稅法、股利單獨課稅並給予優惠之扣繳率之傳統法或修正傳統法(如股利所得部分免稅),將公司所得稅及個人所得稅做整合,且收到確實之成效,在直接對外投資或外來投資時逐年增加,稅收也大都提高,希望藉本研究之分析及整理,提供給租稅決策當局參考。
2

營業虧損扣抵遞延所得稅資產評價之研究

陳虹名 Unknown Date (has links)
本研究以實證檢驗了「營業虧損扣抵遞延所得稅資產」之評價,以及其對股價之價值攸關性。本研究除了發現「營業虧損扣抵遞延所得稅資產」與股價顯著正相關,具有「資產」的性質外,另外觀察在加入「營業虧損扣抵遞延所得稅資產」相關變數後,即「當期營業虧損扣抵變動數」(增加數),或「當期發生營業虧損扣抵虛擬變數」,發現當期發生的「營業虧損扣抵」與股價呈現顯著的負相關,可以推論當期發生的「營業虧損扣抵」對股價係負面消息,且本身使得帳上原有的「營業虧損扣抵遞延所得稅資產」及「所得稅抵減遞延所得稅資產」因本期所得額為負而價值降低;另一個虛擬變數「營業虧損扣抵有效年數虛擬變數」對股價為反向但結果不顯著,可能的原因係樣本公司帳上平均只有一年左右的「營業虧損扣抵遞延所得稅資產」,另外也暗示了「營業虧損扣抵遞延所得稅資產」和「所得稅抵減遞延所得稅資產」未來可實現性,有足夠的課稅所得可供抵減。 / The paper uses the empirical method to examine the value relevance of a company’s deferred tax assets from tax loss carryforwards which respond to the stock price. In addition to the positive effect of deferred tax assets from cumulative tax loss carryforwards, representing the “asset” valuation to save the future tax, the paper finds the negative effect of deferred tax assets from the contemporary tax loss carryforward, which respond to the stock price. The paper uses the incremental value of deferred tax assets from the contemporary tax loss carryforward as a specific variable and two dummy variables, whether the operating loss happens this year and the number of effective periods of unused tax loss carryforwards, to examine the effect of deferred tax assets from the contemporary tax loss carryforward. The empirical result finds that the variable, the incremental value of deferred tax assets from the contemporary tax loss carryforward, and the dummy variable, whether the operating loss happens this year, are significantly negatively related to the stock price in statistics, but the negative effect of the dummy variable, the number of effective periods of unused tax loss carryforwards, is not attested in statistics, with a possible reason of more or less than one effective period of unused tax loss carryforwards.
3

稅捐減免與加速折舊以及投資扣抵之比較研究

李朝褔, Li, Zhao-Fu Unknown Date (has links)
本文之內容以研究獎勵投資條例有關之稅損減免、加速折舊、以及投資扣抵之部份為 主,其他方面則未予討論。 本文計分六章: 第一章緒論, 說明研究的動機和目的。 第二章討論現行稅損減免措施。第一節我國獎勵投資稅損減免措施;第二節我國與東 南亞諸國稅損減免措施之比較;第三節對我國獎勵投資稅損減免措施之改進意見。 第三章分析及評估加速折舊。第一節加速折舊之分析;第二節折舊與虧損之轉期;第 三期加速折舊之會計處理;第四節加速折舊效果之評估;第五節我國與東南亞諸國加 速折舊之比較。 第四章研究投資扣抵。第一節投資扣抵實施之範圍;第二節投資扣抵率及折舊計算; 第三節投資扣抵之退現及轉期;第四節投資扣抵之會計處理;第五節我國與歐美各國 投資扣抵之比較。 第五章比較稅損減免、加速折舊、以及投資扣抵,並說明在何種情況下宜以何種政策 為主。 第六章結論,總結本文重點。
4

兩稅合一對我國上市公司資本結構暨資金成本影響之研究

周保亨 Unknown Date (has links)
本研究旨在探討我國實施兩稅合一制度後,稅額扣抵比率及未分配保留盈餘加徵10%營利事業所得稅在上市公司不同產業間的實行狀況,以及新稅制對上市公司資本結構及資金成本的影響,並評估這些結果是否有達成政府實施兩稅合一政策的主要目的,改善企業的資本結構及創造有利於企業的投資環境。本研究的研究範圍以兩稅合一實施前後,自民國85年至88年共四年度在台灣證券交易所之股票上市公司為研究樣本。 本研究結果顯示,在稅額扣抵比率方面,由於電子業上市公司相對於非電子業上市公司享有較多的租稅優惠,故其稅額扣抵比率顯著地低於非電子業上市公司。此外,在未分配盈餘加徵10%營利事業所得稅方面,民國88年度,我國被加徵未分配盈餘稅的上市公司中,大約有15%的公司民國87年度並無財務所得,但依所得稅法第六十六條之九計算的未分配盈餘卻為正值,顯見現行以課稅所得為基礎計算的未分配盈餘與財務會計的處理結果有很大的差異。至於未分配盈餘加徵的稅額,我國電子業上市公司即約佔38%,且其加徵稅的平均值也遠高於全部樣本之平均值。 在兩稅合一實施前,舉債較高且租稅負擔較低的公司,兩稅合一實施後,因新稅制減少了企業對於融資決策的扭曲,故有助於財務風險較高的公司改善資本結構。此外,公司的稅額扣抵比率愈高,則其舉債比率愈低。再者,在兩稅合一實施前,舉債較少且租稅負擔較高的公司,兩稅合一實施後,資金成本的變動呈現上升趨勢,與本研究預期相反,但本文實證結果仍發現公司的稅額扣抵比率愈高,則其資金成本愈低。因此,兩稅合一對於企業資金成本的降低仍具有效益。
5

我國實施國際財務報導準則對未分配盈餘課稅及股東可扣抵稅額比率影響之探討 / The Effect of International Financial Reporting Standards (IFRS) Implementation on the Surtax on Undistributed Retained Earnings and Shareholders' Imputation Credit Ratio in Taiwan

林東翹 Unknown Date (has links)
在世界各國普遍採用國際財務報導準則之潮流下,我國也順應趨勢推動導入該準則,上市、上櫃及興櫃公司暨金融監督管理委員會主管之金融業自2013年開始全面適用,非上市、上櫃及興櫃之公開發行公司、信用合作社及信用卡公司亦須自2015年全面採用。 國際財務報導準則與我國財務會計準則之會計處理及相關規範存在許多差異,企業在轉換時調整之會計原則差異依國際財務報導準則規定係認列為保留盈餘加減項目,而我國兩稅合一制度下之未分配盈餘課稅及股東可扣抵稅額比率係以財務會計處理之本期淨利及帳載累積未分配盈餘為計算基礎,故轉換時調整保留盈餘加減項是否列入未分配盈餘課稅及其對股東可扣抵稅額比率之影響,即為一重要課題。 本研究以簡單模型說明轉換為國際財務報導準則調整保留盈餘之各種狀況,探討其對未分配盈餘課稅及股東可扣抵稅額比率之影響,同時輔以上市公司之實際數字分析我國企業面臨之重大問題,最後針對所得稅法修正草案評析,並提供建議。
6

海外盈餘匯回與稅率差異之關聯性研究 / THE STUDY OF THE RELATIONSHIP BETWEEN THE PROFIT REPATRIATION AND THE TAX RATES

盧柏廷, Lu, Bo Tin Unknown Date (has links)
本研究探討稅率差異是否會影響台商海外子公司股利匯回。由於台灣目前對於國外稅額扣抵的方法採的是直接扣抵法,與大部分國家所採的國外所得免稅法及間接扣抵法不同,因此對於海外子公司只有在扣繳稅率若高於台灣營利事業所得稅率時,才必須負擔匯回的稅負。本研究將稅率差異的部分,分為海外子公司平均稅率以及扣繳稅率,來觀看在這兩個稅率之下對於股利匯回的影響。研究結果顯示,當國外扣繳稅率高於我國營利事業所得稅率時,其匯回的數目會降低,表示扣繳稅率的確是會阻礙公司股利匯回的一項障礙;但是當海外的平均公司稅率越高,則股利匯回的數目會增加,本研究認為盈餘大部分皆從稅率較高的國家匯回,因此導致這樣的結果。最後本研究將對台灣目前對於股利匯回的稅制進行建議,以健全台灣目前對於企業課稅的稅制。 / This study investigates the relationship between the tax rates and the dividend repatriation among the overseas subsidiaries of Taiwanese companies. Due to the adoption of “the direct method” for foreign tax credit, different from other countries, the Taiwanese companies will afford repatriation tax when they repatriate dividends from the countries whose withholding tax rates are higher than Taiwanese corporate tax rate. The difference of tax rates between countries defined in this study consists of two parts-average tax rate of overseas subsidiaries and withholding tax rates. And the result is the higher withholding tax rates overseas subsidiaries afford, the lower dividends are repatriated, which means the withholding tax is the barrier of the dividend repatriation. Another result shows the higher the overseas subsidiaries average corporate tax rates, the more dividend repatriates, which suggests that the dividends repatriate from the countries with higher corporate tax rate. Finally, this study also gives some recommendations for the Taiwanese tax policy about dividend repatriations in order to reform the corporate tax system.
7

研發扣抵與兩稅合一之政策效果 ‒ 以台灣與 OECD 國家比較 / The policy effect of research & development tax credit and dividend imputation credit – International comparison between Taiwan and OECD countries

林奕成, Lin, Yih Cheng Unknown Date (has links)
研發扣抵政策之有效性在過去文獻有著不一致的結果,許多研究者認為可能原因之一即為與兩稅合一的衝突,實施兩稅合一之後,在有限的資金之下將增加公司發放股利的誘因;同樣的,在實施研發扣抵後亦將增加公司研發投資的金額,都會影響彼此的政策效果。   近年來台灣經歷獎勵投資條例、促進產業升級條例及現在的產業創新條例,其對投資之效果飽受爭論。而我國除採取研發扣抵政策外,亦實施兩稅合一政策以解決重複課稅之問題,因此在台灣兩稅合一與研發扣抵是否會互相衝突會是一項值得探討的議題。   本文以 1996 年至 2014 年台灣與 OECD上市公司的非均衡追蹤資料 (Unbalanced panel data) 來進行分析。實證結果指出,同時實施兩稅合一及研發扣抵的國家相較於其他樣本,其股利支付與研發投資之間的關係呈現更為顯著的負相關,代表當同時實施雙重扣抵制度,兩項支出之間的衝突性更為明顯。   本文另外也做了台灣與其他國家的比較,實證結果指出,台灣雖實施雙重扣抵制度,但其支出之間的關係,反而呈現較為顯著的正相關。可能的原因即為台灣之研發扣抵相較於兩稅合一,其誘因明顯為大,因此文末亦作了 difference in difference 的敏感度分析,但結果顯示不論是 1998 年兩稅合一或 2010 年產創條例實施後,研發投資與股利支付之間的關係並沒有顯著的改變。 / The effectiveness of R&D tax credit is inconsistent in past literature, and many researchers believe one possible reason is the impact of dividend imputation credit. After imputation credit, it will increase the company’s incentive to pay dividend. Also, after R&D tax credit, it will increase the payment of R&D investment. So both of the policy will affect the effect of each other. In recent years in Taiwan, we experienced Statute for the Encouragement of Investment, Statute for Upgrading Industry and current Statute for Industrial Innovation, and their effect on investment suffered controversy. In Taiwan, we have not only R&D tax credit, but also the implementation of dividend imputation to relieve the problem of double taxation, so it becomes an important issue. This paper examines the unbalanced panel data of Taiwan and OECD from 1996 to 2014. Empirical results indicate that in the context of both R&D tax credit and dividend imputation credit compared to the other sample, the negative correlation is more significant between the dividend payments and R&D investment. It means when we implement both credits, the payments of dividend and R&D conflict more. This paper also examines Taiwan with respect to OECD countries, and the empirical results indicate that although the implementation of both credits, the positive correlation is more significant between the two payments in Taiwan. One possible reason is that the R&D tax credit in Taiwan is obviously more attractive than the dividend imputation credit. Therefore, I also use the sensitive analysis of difference in difference to examine this problem. However, it shows that after the implementation of dividend imputation in 1998 or R&D tax credit of Statute for Upgrading Industry in 2010, the relationship of payments doesn’t differ obviously.
8

租稅行政契約之研究

王師凱, Wang, Keil Unknown Date (has links)
行政契約,係指以設定、變更或消滅行政法上法律關係為目的,由二個以上意思表示相互合致,所成立之雙方法律行為。租稅行政契約,則指人民與稽徵機關,就租稅法律關係相互表示意思一致,所成立之行政契約。租稅法雖多為強行法規,惟此一特徵與行政契約並不衝突。除契約標的之法律關係,依其性質不得締結行政契約,或法律明文禁止締約外,人民與稽徵機關在法律積極授權或消極默許時,仍得合法締結租稅行政契約;此即行政契約具備「形式許可性」。契約標的之法律關係,須符合法律之要求,始有拘束各該當事人之效力,此即行政契約之「內容合法性」。行政契約須兼具「契約形式之許可性」與「契約內容之合法性」,始符合依法行政原則之要求,租稅行政契約亦不例外。 我國學界對租稅行政契約之形式,多採肯定見解,認為人民與稽徵機關得依行政程序法之規定,就租稅法律關係締結行政契約。我國實定法,並未明文禁止稽徵機關締結行政契約,惟藉由法律之文義及精神,仍可推論出契約形式,在個別情況下被禁止。現行稅法,針對租稅請求權,多使用「申報」、「核定」、「發單課徵」或「填發繳款書」等用語。法律雖未明確要求稽徵機關應以行政處分確定租稅,惟基於上述用語之文義及法律精神,應認「行政處分」係唯一可能之形式,稽徵機關不得締結行政契約替代之。法律要求稽徵機關作成行政處分,即寓有禁止行政契約之意旨。契約形式具備許可性後,契約內容亦須具備合法性,行政契約始生拘束當事人之法律效力。契約內容除不得違背法律及一般法律原則外,涉及稽徵機關之裁量權限時,亦不得存有裁量瑕疵。 租稅行政契約之爭訟,須視訴訟標的之法律關係,分別適用不同之程序。針對行政契約是否無效或處分契約之爭議,應依行政訴訟法第六條,提起確認訴訟。契約債權人請求債務人為一定財產上給付,或請求作成行政處分以外之其他非財產上給付時,應依行政訴訟法第八條第一項後段,提起一般給付訴訟,並無爭議。至於人民與行政機關締結行政契約,約定行政機關應作成行政處分,若行政機關未依約履行時,人民應提起何種訴訟,主張其權利?本文認為,在我國現制之下,針對此類事件,不論提起課予義務訴訟或一般給付訴訟,均非毫無疑義,惟人民依行政訴訟法第八條第一項後段,提起「一般給付訴訟」之見解,應較為妥適。一般給付訴訟之判決,並無形成效力,故行政機關作成不符契約本旨之處分時,人民須另提起撤銷訴願及撤銷訴訟,始得排除該違法處分之效力。 關於行政契約之強制執行,若契約當事人依行政程序法第一四八條,訂有「自願接受執行條款」時,債務人若未依契約本旨履行債務,債權人即得直接以行政契約為執行名義,請求行政法院強制執行。若當事人未訂有自願接受執行之條款,則債權人須取得執行名義,始得請求行政法院對債務人強制執行。雖國內有部分學者,認為課予義務訴訟之判決,不能強制執行。本文則認為,課予義務訴訟之判決,即為行政訴訟法第三○五條第一項所稱「命債務人為一定給付之裁判」,人民於取得執行名義後,得據此請求行政法院強制執行。
9

兩稅合一、最低稅負制對上市公司外資持股比例之影響

簡怡婷 Unknown Date (has links)
本研究主要在探討近年來兩大租稅改革:兩稅合一制及最低稅負制之施行對上市公司外資持股比率之影響,是否降低外資持有我國上市公司股票之意願,影響我國企業的股權結構。 兩稅合一制施行後,消除股利所得之重複課稅,國內法人股東與自然人實質稅負減輕;但根據所得稅法第七十三條之二規定,非中華民國境內居住之個人、在中華民國境內無固定營業場所及營業代理人之營利事業,其獲配股利所含之稅額,不得扣抵其應納稅額,外資無法享受股東可扣抵稅額消除重複課稅的好處,外資在台投資實質總稅負仍維持為40%,較境內自然人股東之實質稅率6%~40%為高,股東可扣抵稅額比例愈高,外資損失越大。再者,最低稅負制施行主要影響對象為外資持股最多的電子業,且最低稅負制之施行對於公司補繳之稅負,外資股東也無法享受股利抵稅權。故可推論兩稅合一制、最低稅負制之施行及股東可扣抵稅額與上市公司外資持股比率應呈負向關係。 本研究之樣本為民國85年到民國95年及最低稅負制前、後之台灣上市公司。主要實證結果彙整如下: 1、兩稅合一制之施行及股東可扣抵稅額與上市公司外資持股比率呈負向關係,最低稅負制之施行與上市公司外資持股比率呈正向關係,但其效果應為股價指數之影響所致而非最低稅負制之施行;又最低稅負制施行後,外資仍偏好持有公司有效稅率低於10%之股票。 2、另外以民國93年到民國95年資料額外檢測,最低稅負制下限制投資抵減金額之效用,推論投資抵減金額在最低稅負制施行後與上市公司外資持股比率應呈負向關係,實證結果為負向關係但不顯著。 / The objective of this study is to examine whether the implementation of the Imputation Tax System and Alternative Minimum Tax System will affect the willing of foreign investors to invest in listed companies. The sample of this study consists of firms listed in the Taiwan Stock Exchange from 1996 through 2006. The empirical results in this research are summarized as follows: 1、 The implementation of the Imputation Tax System and a firms' imputation tax credit ratios have a negative impact on the percentage of foreign ownership in listed companies, but the implementation of Alternative Minimum Tax System has a positive impact on that. We conduct further examination and find the increasing effect of the percentage of foreign ownership is more rely on the effect of stock index than that of the implementation of Alternative Minimum Tax System. Further, foreign investors still prefer to invest in listed companies whose effect rates are lower than 10%. 2、With the implementation of Alternative Minimum Tax System, the use of investment tax credit was restricted. The empirical result of this study shows that after the implementation of Alternative Minimum Tax System, the investment tax credit has a negative but not significant impact on the percentage of foreign ownership in listed companies.
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稅額扣抵比率及股權集中度對除權(息)股價之影響

丁文萍 Unknown Date (has links)
本文以除權息前後累積異常報酬率為應變數,探討稅額扣抵比率及股權集中度對除權息前後累積異常報酬率的影響。研究對象為民國88年至96年間分配盈餘的國內上市公司,排除行業性質特殊之金融業,以普通最小平方法從事實證模型分析。主要實證結果彙整如下: 1.稅額扣抵比率與除權息前之累積異常報酬率呈顯著正相關,與除權息後之累積異常報酬率呈負相關,但較不顯著。此表示稅額扣抵比率的租稅因素影響在除權息前較為顯著,但在除權息後現象較不顯著。 2.股權集中度與除權息前後之累積異常報酬率的關係均未達統計上顯著水準。產生此實證結果的可能解釋有二:(1)非稅成本的考量;(2)本文以股權集中度衡量可能並未真正捕捉到個人投資人的所得稅率。 3.低稅額扣抵比率類的除權息前累積異常報酬率,較高稅額扣抵比率(基準)類樣本為低的現象,此與預期相符。但在其他加入類別虛擬變數的迴歸結果,並未發現在不同稅額扣抵比率或股權集中度下,會對除權息前後之累積異常報酬率有不同的影響。 4.公司規模及股價淨值比與除權息前後累積異常報酬率均呈顯著正向關係;股利殖利率與除權息前累積異常報酬率呈顯著正向關係,而與除權息後之累積異常報酬率呈顯著負向關係。電子業別與除權息前之累積異常報酬率呈顯著負向關係,而與除權息後之累積異常報酬率呈顯著正向關係。 在圖表的分析中,可看出高稅額扣抵比率或低股權集中度的樣本,其除權息前後累積異常報酬率波動較小,較不受除權息事件的影響。 / The main purpose of this paper is to examine, before and after the ex-dividend day, the impacts of imputation credits and ownership concentration on cumulative abnormal returns(CARs). In this paper , CARs before and after the ex-dividend day are used as the dependent variable. The data are collected from the domestic listed companies which had allocated the earnings from 1999 to 2006. Because of its special characteristics, the financial industry is excluded from the data. In order to analyze the impacts of imputation credits and ownership concentration on CARs , we used the ordinary least squares. The empirical results in this paper are summarized as follows: 1.The imputation credits have a significant positive impact on CARs before the ex-dividend day, but they don’t have a significant negative impact on CARs after the ex-dividend day. This phenomenon implies that the influence of tax factor before the ex-dividend day is more significant than that after the ex-dividend day. 2.The failure of finding a significant relation between ownership concentration and CARs of before and after the ex-dividend day maybe due to two reasons. Frist, investors may not take tax factor into account when they invest the stock. Second, the proxy variable for ownership concentration of this study may not fully capture the marginal income rate of individuals. 3.CARs before the ex-dividend day in listed company with lower imputation credit are lower than that in listed company with higher imputation credit, the empirical result matchs general intuition. But other regressions with dummy variables regarding the degree of the imputation credit and ownership concentration don’t find significant relation among the imputation credit, ownership concentration and CARs before and after the ex-dividend day. 4.The size of companies and the ratio of market price to their book value have a significant positive impact on CARs before and after the ex-dividend day. Dividend yield has a significant positive impact on CARs before the ex-dividend day, but a negative impact on CARs after the ex-dividend day. A dummy variable standing for electronic industry has a significant negative impact on CARs before the ex-dividend day, but positive impact on CARs after the ex-dividend day. In the analysis of diagrams, we find CARs before and after the ex-dividend day fluctuate less for companies with higher imputed credit or lower ownership concentration.

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