所得稅費用意涵與課稅所得推估之探討

The Study on the Meaning of Income Tax Expense and Estimation of Taxable Income

曾振興(Chen-Hsing Tseng)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900839

摘要

近來企業會計醜聞不斷，使得財務與課稅所得差異的相關議題受到重視，相關研究往往必須透過財務報表資料推估課稅所得額，而文獻中不乏以「當期所得稅費用」推估的方法。本文針對我國財務會計準則公報第22號「所得稅之會計處理準則」所規範之「當期所得稅費用」之意涵與實務上之用法進行探討，結果發現，公報所規範之「當期所得稅費用」存在五種不同之意涵，涵蓋不同之資訊範圍，而實務上也發現存在上述五種意涵之用法，顯示當期所得稅費用在不同公司間見解可能不一致之情形。
本文將所得稅附註揭露中之所得稅費用構成項目調節表歸納成八大類，並針對各類型之調節表在推估課稅所得時會產生之問題加以探討。結果發現，未揭露推估課稅所得所需之資訊 (例如: 投資抵減當期實際抵減數、未分配盈餘加徵百分之十所得稅額)以致造成推估之困難較為普遍。
最後，針對可推估之各類型調節表建立適合我國課稅所得推估之公式，首先反推應納稅額，再由應納稅額按不同稅率級距還原成課稅所得額，本文所建構推估課稅所得之公式可作為未來相關研究之參考。

關鍵字

所得稅 ； 課稅所得 ； 財稅差異

並列摘要

Since more and more business accountant scandals have been uncovered these days, subsequently, it started to make book-tax differences a noticeable issue. Most of the time, related research needs to obtain the estimated taxable income through the data from financial statements. Quite often these research documents adopted “Current Tax Expense” as their method to estimate. This article aims at studying the difference between the literal meaning and actual practice of the “Current Tax Expense”, regulated in the SFAS No.22,”Accounting for Income Taxes”. The result revealed that the “Current Tax Expense”, regulated in the SFAS No.22,”Accounting for Income Taxes” had five different literal meanings, covering different ranges of information respectively. In practice, we also found out that there were different practices based on those five different literal meanings, making it clear that different companies might have different interpretations on “Current Tax Expense”.

The article has divided the adjustment sheet of Income Tax Expense Items, stated in the Tax Annotation, into eight categories and then studied the problems that might arise from those different eight adjustments sheets when estimating the taxable income. It was then understood that due to the information (e.g., When investment tax credits real current deduction, the undivided profit that would be taxed 10% extra as income tax.) needed for estimating the taxable income wasn’t revealed, the difficult of estimation was quit common.

In the end, based on those different adjustment sheets which make the estimation possible, we establish a formula which is suitable for estimating the taxable income in Taiwan. First, we do backward calculation the total of payable tax, and then we came up with a total of taxable income based on different tax rates scale applicable to the payable tax earlier calculated. The formula for estimating taxable income created in this article could be used as a reference for future related studies.

並列關鍵字

income tax ； book-tax differences ； taxable income

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