No description available.

ABSTRACT Effective January 1, 1998, Republic of China¡¦s income tax turned from an independent duty to a 2-in-1 system. The move was mainly to eliminate repeated taxation created when it was an independent duty. The move also allowed business tax paid by companies be allocated to shareholders at the same time when distributing bonuses as a deductible item from the combined income tax to be filed by shareholders as individuals, making all business income be levied only once. The new tax system may be good, fair and reasonable, only the poorly prepared maximum deductible amount set by the government to shareholders and the 10% business income tax imposed on pending yield of companies made the new system unreasonable in many ways or kept the system itself from successful implementation. Excessively complicated computing triggered disputes and discontent among taxpayers, making the government taxation even a more difficult task. It is expected that this study, with its discussions and recommendations on the regulations concerning shareholders¡¦ deductible tax rate and 10% business income tax imposed on pending yield of companies in Republic of China¡¦s 2-in-1 tax system, could serve as reference in future amendments waged by the government. As of shareholders¡¦ deductible items, the different times of effectiveness of shareholders¡¦ deductible could create vacuum in leasing plans for businesses, we would like to suggest final accounting estimates of payable or paid income tax into balance of shareholders¡¦ deductible accounts. Owing to the maximum deductible amount set for shareholders, when a company having the income tax paid for the year is different from its financial income or when asked to make up income tax of past years or income tax for pending yield, discrepancy in the definition of income tax given in financial accounting rules and income tax laws would result in deficits in computing shareholders¡¦ deductible rates, making successful allocation less probable. On the contrary, companies eligible for preferential treatments in terms of deductible taxes for investments are exempted from said maximum amount. Further, businesses, either of sole capital or association, having not to establish any shareholders¡¦ deductible account per income tax, are exempted from the maximum amount as well. Besides, it is stipulated in the income tax law that, when a company allocates its yield to directors, controllers as remuneration and bonuses, deductible items must be excluded and totally eliminated. These are all considered to be unreasonable practices as they mean counter -elimination of traditional industry in the Republic of China, making it necessary to review, improve or even revoke the stipulation in the income tax law concerning shareholders¡¦ maximum deductible amount and allocation. In terms of the 10% business income tax imposed on pending yield of companies, the major dispute arisen from the tax reform focuses on the definition of company¡¦s pending yield as specified in the income tax law. Pending yield computed per Art. 66-9 of the income tax law is different from the pending yield given in the financial accounting rules and business accounting law on one hand, on the other, is differs from the text of other provisions of the income tax law. The narrow sense and missing in company¡¦s pending yield defined in the article would allow a company produce pending yield and the 10% business income tax imposed on pending yield could trigger helical effect of additional tax. Further, other issues such as pending yield for stock interests a company is assigned to, the problematic tax deduction for deductible shares of overseas Chinese and foreign shareholders for pending yield, listing of deduction loss reserve for overseas investment when computing pending yield overseas investments conducted by companies as approved by competent authorities, failure to listing pending yield as deduction by a company adjusting or negotiating on adjustment of revenue with tax offices are all unreasonable issues created by the 10% business income tax. Besides, statistics indicate that the 10% business income tax imposed on pending yield of companies does not mean help when it comes to state tax income, it only triggers entangled administrative tasks and disputes. This suggests that the 10% business income tax imposed on pending yield of companies needs discussion or revocation. Finally, we like to discuss the medium and small companies in the Republic of China because of organization scale or cost factor that keep them from establishing sound accounting systems and internal controls that eventually would result in false registered capital, misappropriation of company loans, tax evasion by illegal issuance or access to invoices, the lack of books or even 2 books. The written review system implemented by the government is only created by the lack of manpower and as a way to simplify the procedure. The system allows that businesses having revenues of not exceeding a specific amount and with income subject to allowable adjustments and net yield rates at specific levels be exempted from submitting books, as approval would only be granted on written documents Besides, difference between the revenue subject to allowed adjustment and the revenue registered on books would be listed as deduction as pending yield. Such a system will never invite medium and small businesses establish sound accounting systems and internal controls and become an unfair system to businesses having books and filing their tax and, consequently, needs further discussion and improvements. Key word¡GIntegrated income tax system , Shareholder deductible tax , Undistributed surplus earnings

none

The purpose of this study is to analyze the system of personal income taxation in Nigeria, especially with respect to its administration, equity, and effects on efficient resource usage. There have, in the past, been numerous complaints that the personal income tax in Nigeria does not yield enough revenue for the state governments, primarily because of widespread avoidance and evasion of the tax, especially by persons who do not derive income from wages and salaries. This study examines this problem in light of questions as to how the tax evolved, how important it is to state governments, how efficient and equitable it is, what administrative problems it faces, and what reforms can be implemented to best solve existing problems.

本研究將Libby & Luft（1993）所提出之績效模型一般化到現實議題，探討稅務會計人員執行兩稅合一績效之影響因素，將績效分為執行「年度結算申報」、「未分配盈餘加徵10%計算與申報」、「兩稅合一租稅規劃」三工作之績效，知識則依「新」、「舊」分為兩稅合一知識與一般營利事業所得稅知識，並以「教育程度」衡量一般解決問題的能力；以「職業屬性」、「年資」、「在學教育」衡量經驗。研究結果發現： 影響「一般營利事業所得稅知識」高低之因素包含職業屬性、年資，而不受一般解決問題的能力、在學教育(選讀科系)所影響；影響「兩稅合一知識」高低之因素則為職業屬性、一般解決問題的能力及「一般營利事業所得稅知識」，而不受年資及在學教育(選讀科系)所影響。 知識越高者，執行與該知識相關之工作績效越好，故「一般營利事業所得稅知識」高低與執行「期末結算申報」績效呈正相關；「兩稅合一知識」與「未分配盈餘加徵10%的計算與申報」績效呈正相關；「一般營利事業所得稅知識」、「兩稅合一知識」亦與「租稅規劃」相關。 由於績效之衡量是由受試者自行評估，在不認為未分配盈餘加徵10%的相關規定是「新」的知識及受「定錨與調整」經驗法則偏誤影響下，一般解決問題的能力與執行兩稅合一相關工作績效實證結果並無顯著關係。 記帳業者自行評估績效時較會計師樂觀，又受「定錨與調整」經驗法則偏誤所影響。導致記帳業者之知識較會計師業低，但自行評估之績效卻優於會計師業。 受試者皆普遍認為兩稅合一後相關工作較兩稅合一前困難，但除了非上市上櫃公司之稅務會計人員表達不太能勝任外；其他屬性之稅務會計人員則皆「不」認為自己「不能勝任」兩稅合一後相關工作。受試者亦認為外部教育機構所開立之兩稅合一進修班或研討會對其在兩稅合一知識的吸收上，幫助最大。 / This study employees the Libby & Luft's model (1993) to investi-gate the determinants of performance in implementing the new tax system--the integrated income tax system. Three type of tasks performance measured are: filing of tax return, the computation of 10% extra income tax on retained earnings, and tax planning under the integrated income tax system. Knowledge is defined as “specific knowledge in the integrated income tax regulations” and “general income tax knowledge”. General problem-solving ability is measured by education level, and experience is caught by the subject’s career attribute, years of career and school instruction. The conclusion of this study were described briefly as follows: 1. Effects of Experience and Ability on Knowledge acquisition Career attribute and years of career influence “General income tax knowledge”. Specifically, career attribute, general problem-solving ability and “General income tax knowledge” influence “specific knowledge in the integrated income tax regulations”. 2. Relations of Knowledge, Ability and Performance Those who possess more knowledge perform better while they are doing their jobs, which related to what they had learnt before. So, those with sufficient "General income tax knowledge" performs better in “filing of tax return” and those with sufficient "knowledge in the integrated income tax regulations" also performs well in “the computation of 10% extra income tax on retained earnings”. Meanwhile, “General income tax knowledge” and “specific knowledge in the integrated income tax regulations” are related to the “tax planning”. The evaluation of performance is self rated by the subjects. And we find that the agent of bookkeeping and taxation seems to be more optimistic than the CPA does. Since the knowledge score of the agent of bookkeeping and taxation is less than that of CPA, but the self-rating of performance is higher than that of CPA.

綜觀世界社會福利進步之國家，一方面致力於促進經濟成長，提高國民所得，一方面則積極推展社會保險，以兼顧社會福利及安全，俾使經建成果為全民共享。我國憲法明文規定社會安全為基本國策之一，而社會安全重心首推全民健康保險，故推行全民健康保險是政府責無旁貸任務，而其成效之良窳，端賴其是否妥善規劃。就現今實施全民健康保險，，規劃仍有未盡周詳之處，因而不僅易招致民怨，製造徵納雙方無謂困擾，更違反政府謀求全體國民最大福祉之目標，因此為鞏固全民健康保險實施基礎，以確保其千秋大業，更須針對全民健康保險制度之疏失予以檢討改善。 　　本研究係針對全民健康保險規劃未盡周延之處，分析問題之所在，繼而集思廣益去蕪存菁以尋求問題之改善方法，茲將研究結果歸納如下︰ 　　一、為謀求全體國民最大福祉，追求社會公平正義，全民健康保險法無職業受扶養親屬規定應與所得稅制無職業受扶養親屬二者作一銜接與配合。 　　二、為避免全民健康保險予擾所得稅制之機能，維持實質所得稅制免稅額（扶養親屬寬減額）與保險費扣除額不變，應將所得稅制下免稅額、保險費扣除額予以調整反映之。 　　三、鑒於投保金額分級，以每一等級之上限為投保金額，產生非預期性逆所得重分配現象，違反社會公平正義，宜將投保金額予以修正。 　　四、全民健康保險保險費徵收基礎，因被保險人身份產生差異，考量公平原則、所得重分配效果、行政效率及費率影響，故將標準予以調整。 　　五、眷屬投保金額反映以被保險人投保金額設算眷屬經濟能力之特質，若被保險人僅具扶養之名，不具扶養之實，為求眷屬保費負擔公平及合理性，宜尋求適當投保金額。 　　為使全民健康保險成為我國社會保險之中流砥柱，對保障全體國民身心健康，維護社會安全，貢獻良多，應秉持促進全體國民最大福祉原則，將全民健康保險法規定之不合理地方，考慮與所得稅制相關規定銜接與配合，並參酌專家學者意見，國外實施社會保險國家之經驗，以解決全民健康保險制度未盡周延之處。

本論文探討兩稅合一制所增設的兩個機制，即稅額扣抵比率及加徵保留盈餘稅對上市公司股利發放、資本結構以及公司租稅規劃的影響。首先以數學模式推導出兩稅合一制下這兩個機制與股利發放率及負債權益比率之間的關係，再據以建立研究假說，而後進行兩步驟多變量程序之實證測試。研究所獲致的結果包括： 　　一、兩稅合一制實施後，上市公司稅額扣抵比率與總（盈餘）股利發放率呈正相關，且上市公司稅額扣抵比率愈高者，其總（盈餘）股利發放率、現金股利發放率及盈餘配股發放率皆較兩稅合一制實施前高。由於公積配股並不受兩稅合一制實施的影響，故本文也發現兩稅合一制實施前後公積配股率並無顯著差異。整體而言，兩稅合一制實施後，總（盈餘）股利發放率、盈餘配股發放率及公積配股率較實施前減少，而現金股利發放率較實施前增加。進一步的分析顯示現金股利發放率的增加係受到健全股利政策的推行影響，而盈餘配股發放率的減少可能是受到股票股利緩課取消的影響。 　　二、兩稅合一制實施後，符合促進產業升級條例第八條及第九條規定之投資方案，選擇股東投資抵減之公司並無顯著多於選擇五年免稅之公司，可能原因為選擇五年免稅有利於公司現金流量及每股盈餘的金額。此一結果雖與預期方向相反，但也顯示政府原先擔心公司會選擇股東投資抵減而造成鉅額稅收流失的疑慮並未獲得實證支持。但從兩稅合一實施後公司股權結構的變動分析顯示，公司法人持股比率較實施前增加，而僑外投資持股率較實施前減少，支持公司在不同股東身分稅負差距的考量下，會有股權結構移轉之租稅規劃，以降低股東所負擔的稅負。 　　三、兩稅合一制實施後，上市公司稅額扣抵比率愈高者，股東所享扣抵權愈多，則舉債租稅利益愈少，因而總負債權益比率將降低；而上市公司保留盈餘比率愈高者，所課徵的保留盈餘稅愈高，舉債利息的租稅利益反而增加，會造成總負債權益比率增加。本文的實證結果也顯示，兩稅合一制實施後，上市公司稅額扣抵比率愈高者，其總負債權益比率較實施前低；而上市公司保留盈餘比率愈高者，其總負債權益比率較實施前高。 　　綜合本論文實證結果顯示，兩稅合一制實施後，稅額扣抵比率的機制確實其有消除股利所得重複課稅的效益，進而提高公司股利發放的意願，並且有助於公司資本結構的改善。但是，政府對於未分配盈餘加徵 10％營利事業所得稅的規定卻不利於公司資本的累積，反而提高舉債的租稅誘因，也可能抵銷稅額扣抵比率降低舉債的效果，值得政府深入檢討對公司未分配盈餘課稅的不利影響。 / Enacted in 1998, the Integrated Income Tax System has two important features, i.e., the imputation tax credit to shareholders and the 10% surtax levied on undistributed earnings. Using two-step multivariate regression, this study exmines the impacts of these two features on corporations' dividend payout, tax planning, and capital structure. The findings of this study are as follows : 　　1. After implementation of the Integrated Income Tax System, the imputation tax credit ratio is positively related with total dividends payout ratios. Companies with higher imputation tax credit ratios tend to pay out more cash dividends and earnings stock dividends, ceteris paribus. However, there appears no significant relation between the imputation tax credit ratio and capital stock dividends. On average, after implementation of the Integrated Income Tax System, stock dividend payout ratios, including earning stock dividends and capital stock dividends, are decreased, but cash dividend payout ratios are increased. The increase in cash dividend payout may be affected by the balance dividend policy by the SEC, which require corporations to pay out greater proportions in cash dividends. The decrease in earning stock dividends may be due to the cancellation of the deferral of tax on stock dividends. 　　2. After implementation of the Integrated Income Tax System, inconsistent with the expectation, companies still prefer the five-year tax exemption to the investment tax credits. The results suggest that companies' choices are affected more by such factors as corporate cashflows and earnings per shares. However, after implementation of the Integrated Income Tax System, there is a significant change in stockholder structures, with the ratios of corporation stockholders being increased while the ratios of oversea stockholders being decreased. The opportunity of tax arbitrage will have a significant impact on corporations' stockholder structures. 　　3. After implementation of the Integrated Income Tax System, for companies with higher imputation tax credit ratios, their stockholders will have greater tax benefits, and, hence, the tax benefit for companies to use debt financing is decreased. Conversely, companies with higher ratios of retained earnings will bear more tax burdens on the 10% surtax levied on undistributed earnings; therefore, the tax benefit of debt financing is increased. The empirical results support that, ceteris paribus, companies with higher imputation tax credit ratios tend to have lower debt-to-equity ratios, while companies with higher ratios of retained earnings tend to have greater debt-to-equity ratios. 　　In summary, after implementation of the Integrated Income Tax System, the imputation tax credits reduce the double taxation on stockholders' dividend income and, hence, improve corporations' capital structure. However, the 10% surtax on undistributed earnings may result in opposite effect on corporations' capital structure. The findings of this study have important implications for the government to take into account the potential adverse impacts resulted from taxes levied on corporations' retained earnings.

本文以符合時代潮流之免稅額制度為主，重新探討改革單一稅率所得稅制至兩課稅級距稅制後，整體社會福利與所得分配情形之變化，並將所得結果與負所得稅制下之結論作一比較，最後，再將稅制改革下社會福利變動數額與稅制改革造成租稅管理成本增加之數額兩相比較，作為政府選擇稅制時之參考。 本文主要擴展Kemper(1992)建立的具免稅額單一稅率模型，建構本研究具免稅額的兩課稅級距理論模型，並針對各種租稅改革方案詳加分類，以釐清各方案對個人效用與勞動供給產生之影響；模擬分析方法係採用Yitzhaki(1982)提出之”Tax Programming Model”（租稅程式設計模型），假設社會有100人，工資率分配型態以平均數=-1；變異數=0.39的Lognormal Distribution近似之，再配合不同社會風險趨避係數、人民勞動替代彈性及政府所需稅收等模型參數設定，求出精密度為百分之一的最適解。 藉由模擬分析結果，本研究得到以下結論： 一、 單一稅率改制為兩課稅級距稅制確有提升整體社會福利與改善所得分配公平的效果，而當社會重視效用分配公平的程度愈強烈，兩課稅級距稅制較單一稅率為優的特性愈明顯。 二、 單一稅率改制為兩課稅級距稅制之改革方案共有六種，每種方案對個人效用及勞動供給造成之影響各不相同，而最適改革方案之選擇，決定於人民勞動替代彈性的大小、社會重視效用分配公平的程度與政府所需稅收的多寡。不過，當社會較重視效用分配公平、人民勞動替代彈性愈小與政府所需稅收增加時，型一改革方案成為最適改革方案的可能性愈大。 三、 本研究提及六種租稅改革方案中以型一方案為最佳，這是因為勞動替代彈性愈小，邊際稅率上升帶來的效率損失也愈小，使得稅制雖具有邊際稅率遞增之特性，其效率損失亦不如邊際稅率遞增改善所得重分配的優點來得大；再者，由第三章比較靜態的分析可知免稅額下降有刺激勞動供給增加的效果，可以抵消一部份稅率上升帶來的效率損失，故型一改革方案（降低免稅額、第一級距邊際稅率及增加第二級距邊際稅率）在同時考量效率與公平之後，仍能被選為最佳稅制改革方案。 四、 兩課稅級距稅制之最適稅率結構，不限於邊際稅率遞增或遞減之型態，但仍必須具有平均稅率累進之特性。 五、 人民勞動替代彈性改變對最適兩課稅級距稅制之影響，是當勞動彈性愈大時，無論第一或第二級距邊際稅率均應下降，且免稅額亦減少；若由人民稅負變化而言，此時決定之稅制使中、低所得者之稅負較重，高所得者的稅負減輕。 六、 社會重視效用分配公平程度改變對最適兩課稅級距稅制之影響，是當社會重視效用分配公平的程度愈強時，免稅額下降、第一級邊際稅率愈輕而第二級邊際稅率會愈重，且兩邊際稅率間之差距隨社會重視效用分配公平程度提高而加大；若由人民稅負變化而言，此時決定之稅制使中、低所得者稅負減輕，高所得者稅負加重。 七、 政府所需稅收改變對最適兩課稅級距稅制之影響，是當所需稅收愈多時，免稅額就愈低，至於邊際稅率結構之變化，則無明顯特徵；若由人民稅負變化而言，此時決定之稅制會使全體人民稅負均加重。