兩稅合一新制與實質盈餘管理

New Integrated Income Tax System and Real Earnings Management

林淑芬(SHU-FEN LIN)

指導教授 ： 單騰笙

中原大學/商學院/會計研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600331

摘要

租稅收入為國家財政重要的一環，亦是政府主要穩定收入來源，稅制及稅政的設計規劃直接影響國家的經濟發展，因此在不同的經濟環境，透過稅制設計改革以達成政府經濟目標，給予租稅政策不同的使命。
當國家租稅法令變更時，往往會使企業的租稅成本產生變化。企業所得稅負擔的高低彙總了企業的有效稅率，而公司間有效稅率的差別，除了稅前淨利差異的原因之外，同時反映公司因適用不同租稅優惠之方式，所享受不同程度的租稅減免。
依據Roychowdhury (2006)與Cohen, Dey and Lys(2008)所建構之實質盈餘管理的衡量方法，並以普通最小平方法（OLS），檢測各產業別其盈餘管理程度，實質盈餘管理(ROM)與生技業和兩稅合一實施年度之交乘項(BI*YE)呈顯著正相關，即說明兩稅合一新制實施之時，生技產業享有租稅優惠較其它企業的總租稅成本低，其稅負成本增加的幅度，相較於沒有租稅優惠之企業高。生技產業之企業比其他產之企業較無將盈餘向下調整之情形;另實質盈餘管理(ROM)與有研發和兩稅合一實施年度之交乘項亦呈顯著正相關，即說明有研發支出的非生技產業之企業，比無研發支出的非生技產業之企業較無將盈餘向下調整之情形。

關鍵字

兩稅合一新制、實質盈餘管理、租稅優惠

並列摘要

Tax revenue stand as a key factor of the national finances important part, is alsothe Government's main stable source of income﹒The tax system and tax policy designand planning directly affects the country's economic development, and therefore in a different economic environment, through the tax system design and reforms to achieve the overnment's economic objectives, the tax policy will give a different mission.
When the national tax laws and regulations change, often make a change of enterprise's tax costs. The high or low of Enterprise income tax burden will summarize the effective tax rate of the company. Moreover, theeffective tax rate differences between the companies, in addition to the reasons for the difference in net profit before tax, while reflecting the company due to applying for the different tax concessions ways and lead to enjoy different degrees of tax relief.
Based on the measurement of real earnings management of the Roychowdhury (2006) and Cohen, Dey and Lys(2008), using ordinary least squares (OLS) method, do the detection on each industrial classification of its earnings management degree. Real earnings management (ROM) and the biotech industry and the implementation of the Integrated Income tax at the turn of the year multiplied by item (BI*YE) showed a significant positive correlation, that illustrates while implement the New Integrated Income tax, the biotechnology industry enjoys tax concessions degree lower than the total tax cost of other companies, and the increased magnitude of the tax cost also lower than the company with tax concessions. The biotechnology industry company representing no circumstances that do the downward adjustment of earnings than other industry of the enterprise. Moreover, Real earnings management (ROM) and the company with R&D and the implementation of the Integrated Income tax at the turn of the year multiplied by item showed a positive correlation ,and found that non-biotech industry company with R & D expense, which there is no situation of adjusting downwards earnings than other non-biotech industry without R&D expense.

並列關鍵字

New Integrated Income Tax System、Real Earnings Management、Tax Credit

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