台灣調降營所稅率及促產落日對企業資金運用之比較

The Reduction of Enterprise Income Tax Rate and the Termination of Statute for Upgrading Industries on the Use by Comparison of Corporate Funds in Taiwn.

廖惠玲(Hui-Lin Liao)

指導教授 ： 韓幸紋

淡江大學/商管學院/會計學系碩士班/碩士(2016年)

https://doi.org/10.6846/TKU.2016.00064

摘要

自2010年起營利事業所得稅全面調降及促進產業升級條例落日，使長期因各種租稅優惠造成的所得稅稅基侵蝕、產業間稅負負擔不公、稅制複雜等問題得以緩解，財政部期望增加投資及就業進而帶動經濟成長。
本文以2007年至2009年及2012至2014年稅制變動前後之上市上櫃為研究對象，採用最小平方法（Ordinary Least Squares，OLS）做多元迴歸分析及差異中差異(Difference in Diference，DID)進行分析，此次稅制變動是否促進企業增加投資、減少儲蓄。
以實證結果來看，此次稅改使得高科技產業及其他產業有效稅率顯著增加，傳統產業則顯著減少；高科技產業並未因稅率提高而使得企業投資或儲蓄有顯著變動，其他產業稅率提高企業投資不顯著變動，儲蓄顯著減少，傳統產業稅率下降卻未顯著增加投資，但企業儲蓄則有明顯上升。

關鍵字

營所稅調降 ； 促進產業升級條例 ； 企業投資 ； 企業儲蓄

並列摘要

The Reduction of Enterprise Income Tax Rate and The Termination of Statute for Upgrading Industries since 2010, long-term income tax base due to a variety of tax incentives erosion, fields of industry tax burden and tax system to alleviate the complex problems, The Ministry of Fimance expects to increase investment and employment and drive economic growth.
This paper uses 2007 to 2009 and 2012 to 2014 before and after the changes in the taxation system listed and OTC companies for the object of study, using method of ordinary least squares (OLS) multiple regression analyses and differences in the differences (DID) analyze whether the changes in the taxation system promoting enterprises to increase investment, reduce the savings.
Actually empirical studies show the tax reform so that high-tech industry and other industries the effective tax rate increased significantly, traditional industries are markedly reduced high-tech industry is not made due to tax investment or savings change, improving the corporate investment tax does not change other industries , Savings significantly reduced , Investment in traditional industries with lower taxes have not increased significantly, but the corporate savings increased significantly.

並列關鍵字

The Reduction of Enterprise Income Tax Rate ； The Statute for Upgrading Industry ； Eterprise investment ； Corporate savings

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