董監事及員工獎酬費用化有關之會計處理與課稅問題之研究

A Study of Directors, Supervisors and Staff Reward of the Costs Related to the Accounting Treatment and Taxation

洪福泉(Fu-Chuan Hong)

指導教授 ： 莊義雄

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2009年)

摘要

知識經濟是這個年代競爭力的一項代名詞，企業為求永續經營，保持良好之競爭力，將員工視為企業重要的資產，故延攬及留住優秀的員工，對於企業競爭力的影響益形重要，為此，除薪資外，常會另給予分紅獎金、認股權、分紅入股等不同方式的獎酬。而此類給付，以往係做為公司盈餘分派項目，然而自民國97年起則與國際會計準則接軌，將獎酬視為企業營運費用，此一會計處理原則之改變，連帶亦使租稅課徵及相關法令之適用，均所有不同。
本研究主要目的係就我國目前企業常見之獎酬方式，予以彙整內容，並就具爭議性或執行異議之處，予以問卷調查，做為建議事項之依據。本研究針對稅務人員及會計師事務所從業人員，予以問卷調查。而後將問卷所得之資料，利用統計分析方式，驗證本研究所提之假設。經研究分析後，提出下列建議：
1.促進產業升級條例於民國98年底落日後，股票紅利應恢復採市價課稅，不宜再按面額或按市價打折。
2.公司法第232，宜修改將盈餘分配限縮對象為股東。
3.所得稅法第32條有關「不論盈虧」皆須支付的規定，係與獎酬費用化概念有衝突，宜予修正。
4.分配予從屬公司員工之紅利及股東股票信託孳息予員工時，於申報營所稅時，比照財務會計準則，准其列為公司費用。
5.對於稅務、會計工作領域之從業人員，應持續加強獎酬費用化相關之實務教育訓練，俾利該制度之推行。

關鍵字

獎酬費用化 ； 員工認股權證 ； 分紅入股 ； 庫藏股

並列摘要

Knowledge-based economy is a synonym for competitiveness , for the sake of sustainable enterprises, the competitiveness of good employees as important assets of enterprises, it is to recruit and retain quality staff, for the impact of the competitiveness of enterprises benefit importance, and to this end, in addition to salary, bonuses, stock options, bonus shares and other rewards are different ways of incentives. And such payment, in the past, the Department assigned to the project as the company earnings, but since 2008 with the international accounting standards into line, will be regarded as a business operating expenses Rewards, a change in accounting principle, related also to make tax levied and the application of relevant laws, are all different.
The main purpose of this study on the current enterprise Rewards common way to aggregate content, as well as controversy or disagreement between the Executive, be a questionnaire survey as a basis for recommendation. In this study, tax practitioners and accounting firms , be a questionnaire survey. The questionnaires will be derived from the data, using statistical analysis to verify the assumptions mentioned in this study. After studying the analysis, makes the following recommendations:
1.Statute for Upgrading Industries after sunset at the end of the year 98, the stock market dividend taxation should be the resumption of market price, not face value or market price and then discount.
2.Campany Law No. 232, the object of surplus allocation should be limited to shareholders.
3.Income Tax Law Article 32 on "regardless of profit or loss" are to be paid should be amended due to conflict with expensing employee rewards.
4.Allocated to subordinate employees and shareholders of the stock dividend Trust Yield to give a staff member, by the declaration of the business tax, comparable to the financial accounting standards, may list as company espenses .
5.For tax, accounting work in the field of workers, should continue to strengthen education and training related to the rewards practices, so benefit of the implementation of the system.

並列關鍵字

Rewards for the cost of processing ； Employee warrants

參考文獻

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1.財團法人中華民國會計研究發展基金會，「財務會計準則公報第三十九號-股份基礎給付之會計處理準則」

10.發行人募集與發行有價證處理準則