最低稅負制實施後關係人交易對臺灣上市公司有效稅率之影響

The Impact Alternative Minimum Tax Policy on Related Party Transactions and Effective Tax Rate-Evidence from Listed Companies in Taiwan

謝耀智(Yao-Chih Hsieh) ； 白麗秋(Li-Chiu Pai)

《智慧科技與應用統計學報》 11卷1期 (2013/06) Pp. 35-51

摘要

企業經營首重獲利，由於關係企業間，存在租稅條件之差異；多國籍企業的經濟領域橫跨兩個以上的國家，面對不同的租稅管轄權；而關聯企業間彼此又具有從屬或控制關係，極易藉由人為的操縱調整彼此間之盈餘，以達到集團企業的稅負極小化及利潤極大化之目的。本文以探討關係人交易對我國上市（櫃）公司有效稅率之影響，並以最低稅負制實施前後比較，實證結果如下：整體而言，最低稅負制的實施對原本享有較多租稅優惠，有效稅率偏低之企業，確實已提高其租稅負擔，達成政策實施的目標，且發現企業會藉由關係人交易進行所得移轉，以降低其有效稅率，減輕企業租稅負擔。我國高科技產業因享有較多的租稅優惠，受最低稅負制實施之影響，平均有效稅率相對提高；另無論是高科技或傳統產業均會利用關係人交易的方式進行所得移轉，降低其有效稅率。

關鍵字

關係人交易 ； 關係企業 ； 租稅負擔 ； 有效稅率 ； 最低稅負制

並列摘要

Profit is the most important concern for running a business. Due to the differences in tax regulations and the super ordinate-subordinate relationship between affiliates, it is extremely easy to manipulate the profit among affiliates to attain the purpose of minimizing the tax burden and maximizing the profit. This article aims to investigate the impact of related party transactions on Taiwan's effective tax rate after the minimum tax policy was enforced. The results are as follows:As a whole, the minimum tax policy has succeeded in raising the tax burden of the corporations which enjoyed more tax discounts and had a lower effective tax rate. Meanwhile, it was identified that corporations would reduce their effect tax rate and tax burden by income shifting, which was done by related party transactions.Taiwan's high-technology industry enjoys more tax discounts. Therefore, with the enforcement of the minimum tax policy, corporations in this industry face greater increase in the effect tax rate than those in the traditional industry do. In addition, it was noted that both high-technology industry and traditional one would shift their incomes by related party transactions.

並列關鍵字

minimum tax policy ； related party transactions ； effective tax rate ； affiliate