新冠肺炎下政府紓困方案於企業財務報表表達及對租稅負擔之影響

在2019年末，中國武漢開始爆發新冠肺炎，各國紛紛採取停班、停課甚至封城等措施防止疫情繼續蔓延，使全球經濟都受到嚴重衝擊。因此各國政府推出許多紓困方案，幫助企業能暫時紓緩疫情帶來的衝擊，在面對控制疫情擴散外還必須兼顧振興經濟。而在臺灣，全國各個經濟產業、環境及企業經營也都受到很大衝擊。我國政府也因此推出許多紓困方案來促進經濟復甦、解緩企業納稅壓力及企業短暫資金需求等，幫助企業能在此波疫情下渡過難關。隨著疫情日趨嚴重，企業因受到新冠肺炎影響，導致企業受到資金困境以及營收下降等嚴重的衝擊。因此，本研究探討企業在收到政府紓困補貼款後，政府紓困方案的會計處理及於企業財務報表之表達；以及相關租稅政策是否有效降低企業稅務負擔，使企業能夠繼續經營。

關鍵字

新冠肺炎；政府紓困方案；財務報表；租稅負擔

並列摘要

The outbreak of COVID-19 began in Wuhan, China at the end of 2019, and governments around the world took steps to prevent its spread, such as announcing the closures of schools, offices, and public places, which severely affected the global economy. Thereafter, governments launched many relief programs for companies to temporarily soften the impact of the epidemic. In addition to controlling the spread of the epidemic, they also had to consider revitalizing their economies. In Taiwan, various economic industries, the environment, and business operations have also been greatly affected. As a result, to get past this crisis the government launched various relief programs to promote economic recovery and ease both the tax pressure on companies and their short-term capital needs. As COVID-19 has become more and more serious, a growing number of companies has been severely impacted by financial difficulties and declining revenue due to its impact. Therefore, this study explores and analyzes the government’s relief packages expressed in business financial statements and tax burden. The aim is to see whether relevant tax policies can effectively reduce the tax burden of enterprises and enable enterprises to continue operating.