企業併購之帳務及稅務處理之研究

A Study of Accounting and Tax on Mergers & Acquisitions

鄭雅霙(Ya-Ying Cheng)

指導教授 ： 莊義雄 ； 彭俊揚

長榮大學/管理學院/經營管理研究所/碩士(2012年)

https://doi.org/10.6833/CJCU.2012.00016

摘要

隨著全球化經貿方式的變遷，我國於民國91年加入世界貿易組織(WTO)後，造就了競爭激烈的商業環境，企業為提昇經營效率及國際市場的地位，立法院積極推動企業併購，並歸納出可能涉及的情況，增修了相關的法規、解釋函令，於民國91年2月6日經立法院三讀通過實施「企業併購法」，其中第3章的租稅措施係為了排除併購租稅障礙，簡化合併手續，但實務上之運作，仍以稽徵機關之規範為準。
本研究欲探討企業併購於帳務及稅務處理所應用的會計原則及法律規定，在符合一般公認會計準則的前提下，並依我國併購相關的法令所產生的帳務問題以及具爭議的稅法規定，提出本研究目的，促使租稅措施符合正當性及量能課稅原則，予以提升財務報表資訊內涵，本研究目的如下：
1.探討企業併購時以公平價值評估資產、負債及股東權益之認定標準。
2.探討企業併購之租稅獎勵問題(如免徵營利事業所得稅及投資抵減、虧損扣除)，存續公司繼受是否合理。
3.探討企業併購時消滅公司以股份作為對價，瞭解消滅公司股東獲配股份對價課稅之問題。
4.針對企業併購之租稅措施，提出部分修法建議，以供未來改進與檢討，促使國內企業併購之帳務及稅務處理，更具合理化。

關鍵字

企業併購 ； 公平價值 ； 租稅獎勵 ； 對價

並列摘要

Following economics and trading globalization, Taiwan joined the World Trade Organization (WTO) in 2002.This resulted in a fiercely competitive business environment. For businesses to increase their operating efficiency and raise their prominence in the international market, the Legislative Yuan began engaging in the active promotion of business mergers and acquisitions. The government compiled possible related scenarios and, based on those, made revisions and amendments to existing regulations and interpretations. On February 6, 2002, the Legislative Yuan passed the Business Mergers and Acquisitions Act after its third reading. Chapter III of the Act details tax measures devised to eradicate merger and acquisition tax hurdles and to simplfy merger/consolidation procedures. Nevertheless, actual operations are performed in accordance with the rules set by tax collection authorities.
This study explores and discusses the accounting principles and laws applicable to merger and acquisition accounting and tax issues in Taiwan. Under the Generally Accepted Accounting Principles and taking the accounting problems and controversial tax regulations caused by Taiwan‘s merger and acquisition tax laws into considcration, the objective of this study is as follows: to encourage the legitimacy of tax measures and their fulfillment of the ability-to-pay principle, and thereby improve the content of financial statements. The objectives of this research are listed below:
1.Discuss the use of“fair value”during mergers and acquisitions to assess assets, liabilities, and shareholder equity recognition standards.
2.Discuss underlying problems in tax benefits arised from merger and acquisition and whether a merger should inherit such benefits.
3.Discuss underlying problems when a mergee uses the merger’s shares as consideration and related tax ation on the mergee’s shareholders.
4.Propose partial revision suggestions for existing merger and acquisition tax measures. The suggestion can be utilized for future review and improvements to increase the fairness the management of accounting and tax matters for mergers and acquisitions.

並列關鍵字

enterprise mergers and acquisitions ； fair value ； tax incentives ； consideration

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