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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

我國民營企業所得稅收入預測方法之研究

李懷彬, Lee, Huai Bin Unknown Date (has links)
本文的主要目的係探究「民營企業所得稅稅收」之預測方法,由於以往關於我國營利事業所得稅稅收預測之文獻,其估測方法大致相同,亦即以行政院主計處所公佈之國民生產毛額(GNP)預測資料來估計企業利潤,並進而以企業利潤預測出未來之營利事業所得稅稅額。針對以上之估計方法,本文乃提出不同之觀點及作法,換言之,本文之研究步驟及特色分述如下:   (一)研究步驟   1.建立各業別營所稅稅額與企業利潤之迴歸式,亦即稅收函數。   2.考慮因產業別之不同,而其利潤之解釋變數亦有所差異,故進而建立各業別之利潤函數。   3.利用簡單之ARIMA模型,自行預測用以解釋企業利潤之各項外生變數。   綜言之,亦即欲藉由模型本身所預測之各項外生變數未來值,進而求得企業利潤及營所稅稅額之預測值。   (二)研究特色   1.按產業別各自進行估測,以求得更為精確之稅收預測值。   2.本文乃藉由ARIMA模型,主動對那些影響企業利潤之外生變數(例如:國民所得、出口總額、貨幣供給量以及失業率)加以預測及估計,而異於以往學者對於「國民生產毛額」變數乃採取行政院主計處所公佈之預測資料的做法。   實證結果顯示,本模型所估測出的營所稅稅額與實際徵起之稅額,其近五年之平均誤差率有減少情況,也就是估計值與實際值二者相互接近,故估測結果實具參考價值。
2

2010年營所稅變革對員工薪資與受僱人數影響 / The Impact of Enterprise Income Tax Reform in 2010 on the Number of Hiring and Employed Wages

林艷麗 Unknown Date (has links)
2009年底促產屆滿後,立法院於當年5月將營所稅由25%調降至20%,隔年5月再由20%調降為17%;接續促產的產創條例大幅取消各項投資抵減,期望能改善產業間租稅負擔公平,並藉由營所稅減免來提升員工就業與薪資。本研究使用2006~2013年TEJ資料庫上市櫃公司資料,發現高科技產業的有效稅率在營所稅改革後明顯上升,傳統產業則明顯下降,其他產業幾乎沒有變動。我們因而以其他產業做為控制組,高科技產業和傳統產業分別為兩組實驗組,採DID模型檢驗稅制變動對兩實驗組員工薪資和就業影響。研究結果發現,在薪資方面,高科技產業沒有顯著變化,傳統產業則呈現顯著的下降;在雇用人數上,高科技和傳產雇用皆為不顯著。整體而言,此次政策施行縮小了產業間租稅負擔的差距,但對於增加員工薪資水準及創造中小企業就業機會上效果並不顯著。 / After the termination of Statute for Upgrading Industries at December 31th, 2009, Taiwanese government has reduced the Enterprise Income tax rate from 25% to 17% and, subsequently, kept only R&D tax credit and provided grants to small and medium enterprises that recruit additional employees in the Statute for Industrial Innovation. Using the financial reports of listed companies from 2006-2013, this study examines the impact of enterprise income tax reform in 2010 on the number of hiring and employed wages. Our study first indicates that ETR of high-tech industry gets higher, traditional industry becomes lower, and the remaining industries almost stays the same after the reform. Therefore, we employ companies in the remaining industry as the control group, those in the high tech and traditional industry as the treatment groups, and conduct the analysis using the difference-in-difference estimation method. Our results show that, for the employee’ wage, there’s negative response on traditional industry and no significant change on high-tech industry. In addition, this reform didn’t increase the employee number of small and medium enterprises. This paper points out that, reform of the tax system can change the tax rate of industries, but can’t achieve the expectation of increase in wage and employment of small and medium enterprises.

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