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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/131201


    Title: 探討臺灣放寬機關團體免稅標準之政策效果:以2013年稅制調整為例
    The Study of the Policy Effect on Relaxing Standards Governing Application of Income Tax Exemption : The Case of 2013 Tax adjustment in Taiwan
    Authors: 吳芃儀
    Wu, Peng-Yi
    Contributors: 羅光達
    楊子霆

    Lo, Kuang-Ta
    Yang, Tzu-Ting

    吳芃儀
    Wu, Peng-Yi
    Keywords: 非營利組織
    機關團體
    租稅優惠
    免稅標準
    NPO
    Tax Preference
    Standards governing application of income tax exemption
    Date: 2020
    Issue Date: 2020-08-03 18:15:55 (UTC+8)
    Abstract: 民國 102 年調整機關團體免納所得稅之適用標準制度,將基金孳息及經常性收入用於事業目的支出比例之最低限制的70% 調降至60%。即當年度符合創設目的之支出達非銷售貨物或勞務所得收入 60% 以上之機關團體,便可免稅。
    本研究以民國 102 年的稅制調整為介入因素,觀察將機關團體免稅標準的支出比例調降後,對於員工薪資總額與員工總人數之影響,與專任員工薪資總額與專任員工總人數之影響,以及是否影響機關團體辦理結算申報之行為,進而檢視免稅標準制度的改變是否具有政策效果。
    我們利用差異中的差異法(difference-in-differences,DID)建立實證模型,實證結果發現機關團體在放寬免稅政策後,對於員工薪資總額與員工總人數無顯著影響,但對於機關團體是否發行員工薪資、專任員工薪資總額、是否發行專任員工薪資以及專任員工總人數皆具有正向顯著影響。至於是否影響機關團體辦理結算申報,實證結果顯示負向顯著影響,表示政策介入會使得機關團體減少辦理結算申報的行為,或是申報錯誤之情形增加。
    Standards governing application of income tax exemption to NPO was adjusted in 2013. The 70% of the minimum limit of the fund fruits and recurrent income used for business purposes was reduced to 60%. That is, NPO that meet the purpose of creation in the current year and spend more than 60% of the income from non-selling goods or labor services can be exempted from tax.
    This research intended to observe the impact of the standards governing application of income tax exemption to NPO on the total salary and the total number of the employees and the full-time employees, and whether it affect behavior of NPO to process filing practice.And then examine whether the change in the standards governing application of income tax exemption has policy effects.
    We use difference-in-difference (DID) method to establish an model. We found that the effect of policy has no significant impact on the total salary and total number of employees,but it has a positive and significant effect on the employee salaries, full-time employee salaries, whether NPO issue full-time employee salaries, and the total number of full-time employees. Moreover, the effect of policy has a negative and significant effect on the whether NPO to process the filing practice of Income Tax Return.
    Reference: 李威(2019),《論我國非營利組織於所得稅法上稅捐優惠之探討-以醫療財團法人為中心》,國立成功大學法律學系碩士論文。
    呂佳芸(2018),《臺灣非營利組織使命(宗旨)與任務之初探—應用巨量資料文字探勘方法進行內容分析》,東海大學行政管理暨政策學系碩士論文。
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    Description: 碩士
    國立政治大學
    財政學系
    107255026
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107255026
    Data Type: thesis
    DOI: 10.6814/NCCU202001132
    Appears in Collections:[財政學系] 學位論文

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