營利事業所得稅稅率調降對國內上市櫃公司利潤配置之影響-以國內電子公司為例

The Impacts of Corporate Income Tax Rate Reduction on Taiwanese Listed Electronic Companies’ Profit Distribution Arrangement

洪專基(Chuan-Chi Hong)

指導教授 ： 陳建宏

朝陽科技大學/管理學院/財務金融系/碩士(2015年)

摘要

本文以2006年到2013年台灣上市櫃電子工業公司作為研究對象，主要探討我國於2010年將營利事業所得稅稅率由25%調降為17%後，是否會影響企業移轉訂價利潤配置之策略，而提高於我國內母公司利潤配置之所得移轉之影響。實證結果顯示我國於營利事業所得稅稅率調降後，確實對企業所得移轉產生影響，在我國所得稅稅率相較於鄰近地區國家為低之情形，企業有較高之意願提高於國內母公司配置之利潤，減少規避我國稅負的程度，進而使利潤移轉於他國之程度降低。本文另發現，當企業轉投資之子公司所在地國家屬應稅地區者，其所得移轉回國內之程度，顯著相較於子公司位於租稅天堂之企業為高。

關鍵字

營利事業所得稅 ； 所得移轉 ； 移轉訂價

並列摘要

This study used a sample of listed companies in Taiwan's electronics industry during 2006~2013 to investigate whether the reduction of Business Income Tax rate from 25% to 17% starting in 2010 has affected businesses’ transfer pricing and profit allocation strategy and increased the amount of profits they would allocate to their parent company located in Taiwan. Empirical results indicated that the tax reduction has had an impact on businesses’ income transfer. As the Business Income Tax rate is comparatively lower in Taiwan compared to neighboring nations, businesses have a higher intention to increase the amount of profits to allocate to their Taiwan-based parent company, which can result in lower tax evasion and lower profit allocation to other nations. It was also found that businesses having a subsidiary company located in regions where Business Income Tax is collected tend to have a significantly higher level of income transfer to Taiwan than those having a subsidiary company located in a tax haven.

並列關鍵字

Business Income Tax ； Income Transfer ； Transfer Pricing

參考文獻

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