最低稅負制對企業租稅負擔影響之研究－高科技產業與傳統產業之比較

The Effects of Alternative Minimum Tax on Corporate Tax Burden: A Comparison between High-Tech and Traditional Industries

黃美祝(Mei-Juh Huang) ； 李映茹(Ying-Ju Lee)

《當代會計》 10卷2期 (2009/11) Pp. 189-224

https://doi.org/10.6675/JCA.2009.10.2.03

摘要

為維護租稅公平及確保國家稅收，我國於2006年1月1日起實施「所得基本稅額條例」（即最低稅負制）。在此一稅制下，原先收入相對較高但稅負卻嚴重偏低甚至無需繳稅之企業及個人，皆須按此條例繳納基本稅額。本研究之目的在於探討最低稅負制之實施對我國高科技產業及傳統產業租稅負擔程度（以有效稅率衡量）之影響，並檢視公司某些特徵變數與有效稅率間之關係是否會受到最低稅負制實施所影響。實證結果顯示最低稅負制之實施，確實能有效提高高科技產業之有效稅率，有助於縮短高科技產業與傳統產業間有效稅率之差距，顯示出最低稅負制的確能有效減輕現行稅制下產業間租稅負擔不均之現象。此外，實證結果亦顯示擁有較多證券期貨交易所得及研發支出比重較高的公司，於實施最低稅負制後其有效稅率會較實施前為高。

關鍵字

最低稅負制 ； 租稅負擔 ； 有效稅率

並列摘要

To uphold tax equity and to ensure tax revenue for the country, Taiwan has adopted Income Basic Tax Act (the Alternative Minimum Tax, AMT) since January 1, 2006. Pursuant to the AMT System, high-income individuals and enterprises that have previously paid disproportionately low taxes or even none have to pay a certain amount of basic taxes. The objective of this study is to examine the effects of AMT on hi-tech and traditional industries’ tax burdens (measured by effective tax rates, ETR), and to examine whether AMT has impact on the relation between ETR and firm-specific characteristics. The evidences we present support that the AMT resulted in a significant increase in the level of ETR of hi-tech industry, implying that AMT is helpful to narrow the gap of ETR between hi-tech and traditional industries. Namely, the AMT has mitigated current inequitable distribution of tax burdens across both industries. Besides, the empirical results also show that companies with more gains derived from securities & futures transactions and companies with more R&D expenditures increased significantly in effective tax rates following the AMT.

並列關鍵字

alternative minimum tax ； tax burden ； effective tax rate

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