營利事業規避最低稅負之行為以及會計師稅務簽證功能之探討

The Study of Alternative Minimum Tax Avoidance and the Role of CPA Tax Attestation

林靖傑(Ching-Chieh Lin) ； 盧貞秀(Jen-Hsiu Lu) ； 黃國芬(Kuo-Fen Huang) ； 黃玟心(Wen-Hsin Huang)

《當代會計》 14卷1期 (2013/05) Pp. 87-112

https://doi.org/10.6675/JCA.2013.14.1.04

摘要

我國於2006年1月1日施行最低稅負制，主要目的係在兼顧租稅公平以及政府財政收入需要。本文利用營利事業所得稅之結算申報資料，探討最低稅負制實施前後年度，營利事業是否於最低稅負制實施前一年減少費損收益比、而於最低稅負制實施第一年以增加費損收益比的方式，規避最低稅負。研究結果顯示，營利事業在最低稅負制實施前後確實有租稅規避行為，並且主要係透過業外損失達成。然而，實證結果也顯示會計師簽證申報，能減少上述情形產生，表示會計師簽證申報有助於營利事業誠實申報，具有促進稅負公平的功能。本文的研究發現，除可以佐證給予會計師簽證租稅優惠是稅務行政值得採行的措施之外，亦有助於主管機關做為推行新稅制時防杜租稅規避之參考。

關鍵字

最低稅負制 ； 租稅規避 ； 會計師簽證申報

並列摘要

The alternative minimum tax (AMT) has been implemented in Taiwan on January 1, 2006, to improve tax equity and government revenue increase as its principal goals. Using the income tax filing data by profit-seeking enterprises, this paper seeks to explore whether the enterprises avoid AMT by reducing expense-revenue ratio one year prior to AMT implementation and increasing expense-revenue ratio in the first year of AMT implementation. The results indicate that profit-seeking enterprises did exhibit acts of tax avoidance before and after AMT implementation, this accomplished mainly through non-operating losses. However, empirical results also show that CPA tax attestation can reduce the incidence of these aforementioned behaviors, thus suggesting that tax attestation services do promote honest reporting by profit-seeking enterprises and further enhance tax equity. The paper provides empirical evidence that the tax incentive is a viable mechanism worthy of implementation by tax administration agencies. In addition, the paper serves as helpful reference for tax authorities when formulating new tax policies to curb tax avoidance.

並列關鍵字

alternative minimum tax ； tax avoidance ； CPA tax attestation

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