員工分紅配股按時價課稅對公司員工分紅政策影響之探討-以IC設計業為例

The Impacts of Levying Employee Stock Bonus in Spot Price on Employee Stock Bonus Policy, Using IC Design Industry as an Example.

林兆民(Chao-Min Lin)

指導教授 ： 古永嘉

國立臺北大學/商學院/企業管理學系/碩士(2012年)

摘要

為使我國員工分紅之會計處理與國際接軌，我國自民國97年1月1日起實施員工分紅費用化制度，公司配發之員工紅利，應列為公司費用。而依《促進產業升級條例》規定民國98年12月31日前員工分紅所配得之股票按面額課徵所得稅，而該股票之時價超過股票面額之差額部分，應納入課徵基本稅額。至民國98年12月31日《促進產業升級條例》租稅減免措施實施期滿後，民國99年度起員工分紅配股回歸《所得稅法》規定按時價課徵所得稅，同時免再計入基本所得額課稅。
值此知識經濟至上的年代，企業員工取得分紅配股之實質稅負因按時價課稅而大為增加，本研究擬探討公司員工股票紅利及員工紅利總額是否因不同盈餘所屬期間而有所影響；而不同營業規模公司其影響是否有所不同。
本研究以IC設計業為例進行探討，經實證分析，員工分紅配股以時價課稅後，員工股票紅利占盈餘分配之比重有所減少，而整體員工紅利占盈餘分配之比重卻無重大改變，顯示在稅負改變下，員工拿股票不如拿現金的觀念已經反映在公司員工分紅政策中。而營業規模較大之公司，員工股票紅利之金額與股數已然減少，中小型營業規模之公司則減少幅度較不顯著。

關鍵字

員工分紅配股 ； 時價課稅 ； 員工分紅政策

並列摘要

In order to be in-line with international standards for the accounting treatment of employee stock bonus, from January 1, 2008, the employee bonus should be recognized as expense. According to Statute for Upgrading Industries, before December 31, 2009, for stock acquired as an employee's bonus, should levy such stocks in the par value, the amount of the market value in excess of the par value shall be added to the amount of basic income. Till December 31, 2009, Statute for Upgrading Industries was expired. From 2010, levy the employee stock bonus in spot price according to Income Tax Act, no need to be included in basic income.
In this knowledge economy era, the actual tax is increased because of levying employee stock bonus in spot price, this study is to investigate if different profit period or company scale make different impact to the employee stock bonus and total bonuses.
In this study, take IC design industry as an example, after analysis, levying employee stock bonus in spot price will reduce the percentage of employee stock bonus in profit distribution, but has no significant change on the percentage of overall employee bonus in profit distribution. Indicate that the change of taxation will affect the employees' bonus policy and result in better to obtain cash than stock. The employee stock bonus and quantity of stock are already reduced in big scale company, but do not have significant reduced in small and medium-sized scalecompanies.

並列關鍵字

Levying in Spot Price ； Employee Stock Bonus Policy

參考文獻

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