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.
| Identifer | oai:union.ndltd.org:CHENGCHI/G1022550222 |
| Creators | 林艷麗 |
| 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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