員工分紅之會計處理及租稅相關問題探討

Discussion of Accounting Treatment and Taxation Policy for Employee Bonus

邱垂源(Chui-Yuan Chiu)

指導教授 ： 鄒翊 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500163

摘要

國內實施員工分紅入股制度已有多年歷史，企業透過員工分紅入股制度達到求才與留才之目的，也將員工之利益與公司（股東）之利潤相結合，對於企業生產力之提升，亦存有顯著之增強效應。最近幾年來國內產官學界對員工分紅之會計處理及課稅政策引起廣泛之討論，員工紅利係盈餘分配或是費用對公司之損益將有重大之影響。而員工股票紅利係以面額作為費用入帳之依據，或是以股票之市價作為費用入帳之依據，對公司財務報表之影響尤大。員工股票紅利之課稅議題也是產官學界各有看法，莫衷一是，爭議之癥結點在於員工股票紅利應以現行之面額課稅，還是應以股票之市價課稅。
本研究屬於描述性及探索性之研究，藉由相關文獻之整理及探討，並綜理產官學界對員工分紅之會計處理及租稅政策之正反意見，透過模擬試算，分析不同會計處理及課稅政策產生之影響，提出適當的建議以供參考。
一、本研究對員工分紅會計處理之研究結果為，員工分紅屬於公司之營運成本是無庸置疑，就公司治理、營運績效評估及使公司財務報表透明之層面來看，員工分紅之費用應以公司章程所訂定分配成數所計算出之金額為限，也就是說，員工分紅配股之費用應以面額入帳，員工分紅以配股方式發放係屬股東會之決議，而且，員工分紅配股制度也確實可為股東創造超額之利潤，故因此而衍生出來的成本（市價超出面額部分）不應由公司承擔，而應由股東自行承擔。
二、本研究對員工分紅配股課稅政策研究之結果，提出建議如下：
1、員工分紅配股面額部分屬確定所得，不因外在因素之變動而變動，故予以全數納入所得課稅。
2、市價超出面額部分之所得屬不確定之所得，股票市價之變動並非受薪員工可以左右，故此部分宜比照稅法變動所得半數免稅之精神，以半數納入員工所得課稅，股東部分亦同。
3、員工持有分紅配股之股票達二年以上，其市價超出面額部分全數免稅，使員工分紅配股制度之精神及政策意含更加明確，此係參考美國對於員工認股權相關之課稅規定。
上述課稅政策之建議案除可維護政府稅收之目的（面額課稅部分屬基本稅收，市價超出面額部分半數課稅屬額增之稅收），亦可維持員工分紅配股制度之激勵效果，繼續發揮其提升產業競爭力之功效，兼顧政府產業發展策略。

關鍵字

員工分紅 ； 員工分紅配股 ； 員工分紅入股制度

並列摘要

In Taiwan, the Employee Bonus System（the System）has already been implemented for many years. Many companies adopt the System to achieve the objectives of recruiting and keeping staff as well as combining benefits of employees with profits of companies (shareholders). The System has obvious strengthening effects on business productivity improvement. However, in recent years, issues concerning accounting treatment and taxation policy of the employee bonus have been widely discussed by industry, government and academics in Taiwan. The employee bonus is treated as earnings distribution or as expenses have a heavy impact on company’s gains and losses. Then, the expenses of employee stock bonus is recognized by face value or by market value will seriously affected the company’s financial statements. As well, people in industry, government, and academics have their own opinions on taxation policy of employee stock bonus. The key point for argument is whether tax levying should be made on face value of employee stock bonus or market value of employee stock bonus.
This research focuses on description and exploration. As well as comprehensively summarizing and discussing relevant references and documents and two-sided opinions among industry, government, and academics on accounting treatment and taxation policies of the employee bonus, the research also uses the method of simulation to analysis the influences under different accounting treatment adopted and different taxation policies adopted. In addition, appropriate suggestions are also proposed as references for the future.
A、The research result for accounting treatment of the employee bonus is as follows. It is undoubted that the expenditure of employee bonus belongs to the operating costs of companies. In the view of company governance, operating performance evaluation and financial reporting transparency, expenses from employee bonus should follow what company regulations stipulate, that is, the amount of expense from employee stock bonus should be recognized by face value of employees’ shares distributed. Giving employee bonus in form of stock has to be authorized by Annual General Meeting（AGM） and the System in which companies distribute stock bonus with their employees indeed helps shareholders to make excess profits. Thus, costs derived from the gap between market price and face value should not bear by companies, but by shareholders themselves.
B、About the research result for taxation policies of employee stock bonus, suggestions are proposed as follows.
1、Face value of employee stock bonus is surely their certain income. The value will not vary with any external factors. Thus, the face value should be brought into the employees’ taxable income.
2、The gap between market price and face value (in the case that the former one is higher than later one) is an uncertain income. Fluctuation of the market price cannot be controlled by employees. According to the essence of article 14 of the Income Tax Law, only the half of the gap should be brought into the employees’ taxable income. So should shareholders.
3、If employees have hold the distributed shares from the System for over two years, all of the gap between the market price and face value (in the case that the former one is higher than later one) should be tax-free. This arrangement will make the essence and the policy meaning of the Employee Stock Bonus System even more clear. This idea is from relevant tax-levying regulations of employee stock options in U.S.A.
Not only can the above mentioned suggestions for taxation policy help maintaining the objective of the government’s tax revenues (levying tax for face value belongs to a basic tax revenues; half of the gap of market price higher than face value provides incremental tax revenues), also at the same time they may maintain stimulation effect of the Employee Stock Bonus System and continue bringing improvement of competitiveness of industry into full play. Thus the suggestions also concern the development of the industry strategies of Government.

並列關鍵字

employee stock bonus ； employee bonus ； the Employee Bonus System

參考文獻

許崇源，2005，會計研究月刊233期，我國員工分紅與員工認股權課稅規定之探討，頁72-81。

馬秀如，2003，會計研究月刊214期，員工分紅配股既是股東的成本，也是公司的費用！頁62-70。

陳永清，2003，會計研究月刊213期，員工分紅配股是股東的成本，而不是公司的費用！頁118-121。

鍾惠珍，2003，會計研究月刊213期，員工分紅費用化-立論面面俱到！實施恐有窒礙？頁116-117。

馬秀如、黃虹霞，2003，會計研究月刊207期，員工分紅入股-制度及會計處理，頁107-131。