國際財務報導準則導入對我國公開發行公司所得稅影響之研究

The Influence of Introducing the IFRS on the Income Tax of Public Company in Taiwan

涂國芳(Gwo-Fang Twu)

指導教授 ： 李建然博士

國立臺北大學/商學院/會計學系/碩士(2011年)

摘要

租稅是影響企業經營成果之重要因素，向為企業所高度關注。為利於我國企業募集海外資金，金管會宣布自2013年開始公開發行公司分階段採用國際財務報導準則(IFRSs)編製財務報表。導入IFRSs，不僅影響企業之財務報表，亦對企業之稅務面產生重大影響。
本研究透過文獻分析與比較分析法，彙整分析IFRSs之相關文獻，簡介我國推動IFRSs之藍圖，並對現行財務會計準則與IFRSs規定進行差異分析比較，進而對我國公開發行公司首次適用IFRSs產生之稅務議題，以及導入IFRSs後因財稅差異對所得稅影響之稅務議題進行分析，藉以提出本研究之結論與建議：
一、在現行稅法架構下，採用IFRSs將可能會面臨重大財稅差異，主管機關宜儘早修訂相關法規因應，以利企業選定會計政策。
二、採用IFRSs初期，宜提供企業相關減免措施，以減輕因採用IFRSs所產生之額外租稅負擔。
三、因為導入IFRSs而調整增加(減)的保留盈餘，已經包括在分配2013年度盈餘的基準日(在2014年間)之內，若未禁止分配，宜以該基準日之保留盈餘做為稅額扣抵比率之分母。
四、導入IFRSs年度調整增加(減)的保留盈餘，依查核準則第111條規定，必須作為當期營業外收入或損失之調整項目，惟應區分屬於應課稅性質或非課稅性質，要如何區分，主管稽徵機關宜儘速公布相關規範，以為遵循。又調整項大部分係屬未實現損益，亦可考慮修改該條規定，增列「2013年首次採用IFRSs調整期初保留盈餘的未實現損益不適用」的豁免條款，明文規定不須轉列營業外損益，以資簡化。
五、從事相同經濟活動的不同公司之租稅負擔不宜因採用IFRSs與否而有所不同。

關鍵字

國際財務報導準則 ； 營利事業所得稅 ； 查核準則 ； 保留盈餘 ； 加徵未分配盈餘稅

並列摘要

Tax is one important factor influencing the results of corporate management and has long been concerned by corporations. To facilitate Taiwanese companies with raising overseas funds, Taiwan's Financial Supervisory Commission (FSC) announced that public companies must establish phased implementation of International Financial Reporting Standards (IFRSs) for financial statements preparation starting in 2013. The introduction of IFRSs not only has influence on the financial statements of corporations but will also have significant impact on the business tax.
The study reviewed and analyzed literature related IFRSs and introduced our State blueprint for the promotion of IFRSs through literature review and comparative analysis, in addition to conducting different analysis comparisons between existing financial accounting standards and IFRS. The study further analyzed on the taxation issues on the first applicable IFRSs to our public companies and the taxation issues on the implementation of IFRS influencing income tax due to tax difference. The study draws conclusion and proposes recommendation as follows:
1. Under the existing tax system, the implementation of IFRSs could face with significant tax differences and government authorities are recommended to modify related laws and regulations in order to help corporations with the selection of accounting principles.
2. At the initial phase of implementing IFRSs, it is recommended to provide corporations with related tax reduction measures to reduce the burden from additional tax due to the implementation of IFRSs.
3. The retained earnings with adjustment for increase (decrease) due to introduction of IFRSs, already includes the distribution of 2013 earning base data in 2014. If no distribution is prohibited, the corporation is recommended to use the retained earnings on the base date as denominator of creditable tax ratio.
4. The increased/decreased retained earnings in the year of implementation IFRSs need to be adjusted items other than operating income or loss, according to Clause 111 of Audit Guidelines. Nonetheless, the retained earnings should be classified as taxable and non-taxable. The government authority is recommended to enact related laws and regulations for corporate compliance. Due to the adjusted items are mostly unrealized earnings/loss, the clause is recommended to be modified and increased with an exemption clause in “Not applicable to unrealized gains/losses from the first implementation of IFRSs in prior period adjustment of retained earnings,” to stipulate that the adjusted items need not to be listed under other operating income/loss, in purpose of simplification.
5. The tax burden on different companies engaged in the same economic activities should not differ due to the implementation of IFRSs.

並列關鍵字

International Financial Reporting Standards (IFRSs) ； Business Income Tax ； Audit Guidelines ； Retained Earnings ； Imposing Undistributed Profit Tax

參考文獻

1. 中華民國會計研究發展基金會財務會計準則委員會(2006)，財務會計準則公報第一號「財務會計觀念架構及財務報表之編製」。

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7. 邱妍馨(2009)，「接軌IFRS，審計未來的挑戰」，會計研究月刊，第281期，頁69-71。

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