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    Title: 企業特性與財稅所得額差異之關聯性
    The association between firm characteristics and book-tax difference
    Authors: 游晏瑀
    Contributors: 陳明進
    游晏瑀
    Keywords: 財稅差異
    企業特性
    課稅所得
    Book-tax difference
    Taxable income
    Firm characteristics
    Date: 2017
    Issue Date: 2017-07-31 10:56:37 (UTC+8)
    Abstract: 本研究以2009年至2012年企業之財務報表中關於所得稅項目探討企業特性與財稅所得額差異之關聯性。實證結果顯示，應計項目較多的企業，其財稅所得額差異為正向關係。企業特性方面，獲利能力與銷貨成長率較高的企業，其財稅所得額差異較小，符合假說預期。另外，在控制產業特性後發現，電子業暫時性財稅所得額差異顯著高於非電子業，但電子業之投資抵減利益顯著高於其他產業，因而有較低之應納稅額。營建業之免稅財稅所得額差異顯著高於其他產業，符合我國稅法土地所得免稅之規定。最後，企業規模在永久性財稅所得額差異與暫時性財稅所得額差異都有不同的關係，在永久性差異中為負向關係，顯示出企業規模較大，較有資源進行降低應納所得稅的租稅規劃;反之，在暫時性差異中為正向關係，符合政治成本假說。應計調整項目愈多之企業，其財稅所得額差異具有正向之關係。
    Using a sample of Taiwan listed and OTC company, this research examines the relationship between firm characteristics and the differences in book-taxable income from 2009 to 2012. Empirical results show that firms with more accruals tend to have greater book-tax differences. From the perspective of firm characteristics, firms with greater profitability and sales growth rate tend to have smaller book-tax difference. The results are consistent with the expectation of the research hypotheses. Further, after controlling for the industry effects, the results show that the electronics companies have higher amount of temporary book-tax difference; however, they have greater investment tax credit than non-electronics companies, resulting in lower tax payables. In contrast, construction companies have higher tax-exempt book-tax difference than other companies, consistent with the provision of Taiwan’s tax law exempting capital gains on land transaction. Finally, the relationships between firm size and permanent or temporary book-tax income difference are different. Large firms tend to have a negative permanent book-tax difference, consistent with the notion that large firms own more resources for tax planning to reduce the tax payables. On the contrary, large firms tend to a positive temporary book-tax income difference, which is in line with the political cost hypothesis.
    Reference: 陳明進，2002，營利事業有效稅率決定性因素之實證研究，會計評論，第34期：57-75。
    陳明進，2003。我國租稅優惠對營利事業租稅負擔之影響，管理評論，第二十二卷第一期，127-151。
    陳明進與蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第 23卷，第 6期：739-763。
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    陳明進，2009，財務報表資料推估課稅所得之研究，管理學報，第 26卷，第 6期：625-636。
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    Description: 碩士
    國立政治大學
    會計學系
    104353110
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353110
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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