兩稅合一新制與分類變動彈性盈餘管理

New Integrated Income Tax System and Earnings Management of Classification Shifting

謝淑滿(Shu-Man Shieh)

指導教授 ： 單騰笙

中原大學/商學院/會計研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600328

摘要

為改善我國所得分配惡化情形與控制政府債務額度，在考量我國實際財政與經濟狀況並參酌國際趨勢，財政部遂於2014年2月提出財政健全方案，並提出所得稅法修正草案，此方案重點著重在於兩稅合一制由「完全設算扣抵制」改採「部分設算扣抵制」（扣抵率50%），即謂兩稅合一新制。企業所繳交的營所稅，有一部分將不再是股東的綜所稅之預繳，有半數營所稅須實質繳納。而企業所享有的租稅優惠，可減輕企業之營所稅，將使租稅成本較沒有租稅優惠之企業低，其租稅成本增加的情形較少，將較無盈餘向下調整之誘因。
本研究以McVay(2006)所建構之分類變動彈性盈餘管理模型來代替企業盈餘管理程度，分別探討在兩稅合一新制實施前後，不同租稅優惠程度之企業(生技產業、有研發之非生技產業與無研發之非生技產業)的盈餘管理行為是否有明顯的差異。
實證結果發現，租稅優惠程度較高的生技產業之企業，在兩稅合一新制實施後，的確較其他企業較無將盈餘調整向下之情形。而有研發之非生技業之企業，亦較無研發之非生技企業無向下調整盈餘之動機。

關鍵字

兩稅合一新制、租稅優惠、分類變動彈性、盈餘管理

並列摘要

By referring to global trends and finance and economic condition of Taiwan, a robust finance administration system and a draft amendment to income tax act were proposed by Ministry of Finance in Feb. 2014 to improve deteriorating income distribution and control government debt amount. This system, emphasizes on changing from fully imputation system to partially imputation system (50% deduction rate), is named as new Integrated Income Tax System. Enterprises must pay the half of the "real" business income tax instead of prepaying individual income tax. They can not only decrease business income tax burden, but also eliminate tax cost comparing to others with no taxation preferences. Meanwhile, there is no incentive to decrease the revenue.
In this study, McVay(2006) Earning Management using Classification Shifting that McVay(2006) sets up is used to observe where there are any profound differences of earning management behavior among the enterprises in biological industry, non-biological technological industry with research and development department, and non-biological technological industry without research and development department after adopting the new Integrated Income Tax System.
The empirical results reveal that the enterprises in biological industry with relatively more tax preferences have less motivation to adjust earnings downwards after the implement of the new Integrated Income Tax System. Same consequences also lead to the enterprises in non-biological technological industry with research and development department have less encouragement to downscale the revenue than others without research and development department.

並列關鍵字

New Integrated Income Tax System , Tax prepereme, classification shifting, earnings management

參考文獻

簡睿毅，2015，審計委員會設置對企業評價之影響，中原大學會計系碩士論文。

張育誠，2012，營利事業所得稅率調降和盈餘管理之研究，國立臺灣大學

單騰笙、李先莉、黃瓊慧與陳信吉，2011，基本稅額與盈餘管理，中華會計學刊，第7 卷第2 期，217-244。

謝明瑞與周信佑，2014，財政健全方案評析，財團法人國家政策研究基金會國政分析。

汪瑞芝，陳明進，2003，兩稅合一前後上市公司股權規劃之實證研究，當