影響公司解散因素之研究-以台灣各縣市為例

2017年營利事業所得稅及營業稅約占全國賦稅實徵淨額之39.46 %，而營利事業所得稅及營業稅稅收之來源為營利事業，營利事業主要以公司為主。公司之解散將造成營利事業所得稅及營業稅稅收之減少，影響國庫收入。因此本文以台灣各縣市為例，探討影響公司解散家數之因素，以臺灣各縣市公司解散家數為應變數，資料期間為2003年~2016年，建立迴歸模型，探討各自變數對公司解散家數之影響，主要結果如下：（1）老年人口比例、勞資爭議人數、大專及以上教育程度、就業者從業身分結構-雇主比例及欠税金額，對公司解散家數呈現顯著正向影響。（2）每人道路面積及人口增加率，對公司解散家數呈現顯著負向影響。因此為降低公司解散家數，避免失業人口增加，對政府建議如下：（1）改善各項老人福利措施，提高老年人口消費力。（2）勞資雙方有爭議時主動介入調解。（3）改善道路交通等公共建設。（4）對於公司負責人，加強各項經營及財務的專業輔導，提供各項政府補助的相關資訊，並於其產生欠稅時，給予分期償還的協助。（5）增加生育相關福利措施，提高出生率。並改善住宅政策及居住環境，增加就業機會，促進人口流入。

關鍵字

老年人口比例；欠税；公司解散

並列摘要

In 2017, profit-seeking enterprise income tax and business tax accounted for 39.46% of national tax revenue. The main source of profit-seeking enterprise income tax and business tax is corporations. The Dissolution of Corporation will lead to the decrease in profit-seeking enterprise income tax and business tax and affect treasury income. Therefore, this study took various counties and cities in Taiwan for example to investigate the factors affecting the dissolution of corporations. This study collected data from 2003 to 2016 to establish a regression model to investigate the effect of various independent variables on number of corporations dissolved. The main results are as follows: (1) Proportion of Elderly Population, number of employees experiencing labor-management disputes, educational background, proportion of employers, and amount of tax delinquency had a significantly positive effect on the number of corporations dissolved. (2) The road area per person and population increase rate had a significantly negative effect on the number of corporations dissolved. Therefore, in order to decrease the number of corporations dissolved and avoid the increase in unemployed population, the suggestions for the government are as follows: (1) to improve various elderly well-being measures to increase the consumption power of elderly population; (2) to proactively intervene and resolve labor-management disputes; (3) to improve public construction, such as road traffic; (4) to strengthen various professional management and financial counseling services for persons in charge of corporations, provide information on various government subsidies, and provide assistance in installment payment in case of debts; (5) to increase birth-related well-being measures to increase birth rate, improve residence policy and living environment, and increase employment opportunities to improve population inflow.