政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/64026
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 109948/140897 (78%)
造訪人次 : 46099915      線上人數 : 723
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64026


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/64026


    題名: 舊制與新制稅法未分配盈餘加徵稅負之實證研究
    其他題名: An Empirical Investigation of the Surtax on Undistributed Earnings Before and after Changes in the Tax Basis of Undistributed Earnings
    作者: 陳明進
    Chen, Ming-Chin
    貢獻者: 會計系
    關鍵詞: 未分配盈餘加徵稅負;兩稅合一;財稅所得差異;營利事業所得稅
    Surtax on undistributed earnings;Imputation system;Book-tax income differences;Income tax of profit-seeking enterprises
    日期: 2010-01
    上傳時間: 2014-02-19 16:53:18 (UTC+8)
    摘要: 本文探討在舊制與新制稅法，分別以課稅所得與財務會計所得爲課徵基礎下，影響我國上市櫃公司未分配盈餘加徵稅負之因素。本文的實證結果顯示，新制稅法下，繳納當期營利事業所得稅較低且保留盈餘比率高之公司，將會繳納較多因未分配盈餘予股東而加徵之稅負。但本文也發現，企業研發及固定資產之資本支出與未分配盈餘加徵稅負間呈現顯著之正向關係，顯示對未分配盈餘加徵稅負可能增加企業籌措資本投資資金的稅負成本。最後，公司規模、盈餘波動性、股東權益報酬率、流動性及負債比率等企業特性與未分配盈餘稅負間有顯著之相關性，顯示企業特性不同會影響其未分配盈餘加徵稅負之成本。
    This study empirically investigates the factors influencing firms` surtax liabilities on undistributed earnings before and after changes in the tax basis of undistributed earnings. The tax basis of the 10% surtax on undistributed earnings was changed from taxable income (the old tax system) to book income (the new tax system) in 2006. The results of this study show that by adopting financial income as the tax basis, the new tax system can alleviate the distortions in firms` surtax on undistributed earnings caused by the book-tax income differences. The empirical results, however, indicate that there is a positive relation between firms` investments in R&D and fixed assets and the surtax on undistributed earnings, suggesting that the policy of taxing undistributed earnings may cause firms to bear higher tax costs on investments. Finally, the paper documents the evidence that firms` surtax on undistributed earnings is associated with several firm characteristics such as firm size, volatility of earnings, returns on equity, liquidity, and debt ratio.
    關聯: 管理評論, 29(1), 1-18
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    290118.pdf729KbAdobe PDF2694檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋