為實施最低稅負制，我國特別制定「所得基本稅額條例」，於民國95年開始施行，其政策目的為提升租稅公平，確保國家稅收，使有能力納稅者，對國家財政均有基本的貢獻。本研究探討的問題為上市（櫃）公司有效稅率以及上市（櫃）公司之企業特性，是否影響其加徵最低稅負之機率及加徵最低稅負之金額。
本研究實證結果顯示有效稅率較低者，則其加徵最低稅負之機率及加徵稅額愈大，顯示最低稅負制對於有效稅率偏低之上市（櫃）公司，確實可合理提高其租稅負擔。企業規模愈大其加徵最低稅負之機率及加徵稅額愈大。然而，並未有實證結果顯示企業之獲利能力及所屬產業為電子業者，與其加徵最低稅負之機率及加徵稅額為正向之關係。證券交易所得、研發支出比例與加徵最低稅負之機率及加徵稅額為正向之關係。在最低稅負制實施初期應即可減緩對於證券交易所得免稅及研發支出租稅優惠等所帶來稅負不公之現象。 / The Income Basic Tax Act (IBTA) imposes a minimum tax similar to an Alternative Minimum Tax (AMT) and collects a certain amount of minimum tax payment from high-income individuals and enterprises that used to pay disproportionately low taxes or even none. Corporate and individual AMT were first put into the R.O.C. Tax Code in 2006.
This study examines the relationship between effective tax rate and AMT tax burden of listed firms. Also, the study investigates the relationship between firm characteristics and AMT tax burden of the listed firms.
The empirical results of the study indicate that effective tax rates are negatively related to AMT burden and that firm size is positively related to AMT burden. In addition, tax-exempt capital gains on securities and tax incentive for R&D exependitures, the major elements of the increase in tax liability under AMT, are positively related to AMT tax burden.
The results of this study suggest that by raising the tax burden of companies pay lower effective tax rates, the implementation of AMT has yield a positive effect on the fairness of the tax system.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095353050 |
| Creators | 侯宜廷 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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