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題名 課稅規定改變對我國企業員工分紅配股之影響 其他題名 The Impact of Taxation on Employee Stock Bonus 作者 陳明進 貢獻者 國立政治大學會計學系
行政院國家科學委員會關鍵詞 管理;課稅;企業員工分紅配股 日期 2011 上傳時間 26-Jun-2012 14:58:01 (UTC+8) 摘要 員工分紅配股是我國高科技業者給付員工酬勞的一項重要獎酬工具，我國自2008 年起實施員工分紅費用化之會計準則，對於企業發放員工分紅配股應按市價衡量其酬勞 成本，並應於財務報表中認列相關之費用。配合這項會計處理準則之改變，財政部對於 員工分紅配股之課稅規定亦做出配套修訂之改變。依據財政部96.09.11.台財稅字第 09604531390 號令規定，營利事業自97 年1 月1 日起員工分紅酬勞於申報營利事業所得 稅時，得依規定以費用列支。此一課稅規定改變，對於營利事業以員工分紅配股作為酬 勞工具，在稅負上獲得公平之待遇。 現有文獻多僅探討此一會計處理規定變動對企業使用員工獎酬工具之影響，但現有 文獻尚無探討，因為課稅規定改變導致企業使用員工酬勞工具改變之影響。因此，本計 畫之目的為探討我國營利事業員工分紅配股課稅規定改變，對於高科技企業使用員工分 紅配股酬勞工具之影響，以延伸現有文獻發現之貢獻。具體而言，本計畫將探討以下二 個主要研究問題： 1. 我國高科技企業有效稅率較高者，於2008 年之前，是否受到稅法上不得列報費用之 影響，其使用員工分紅配股作為酬勞員工之金額較低？ 2. 我國高科技企業有效稅率較高者，於2008 年以後，是否受到稅法上准許列報費用之 影響，其使用員工分紅配股作為酬勞員工之金額較高？
Granting employee stock bonus is an important part of employee compensation contracts for high-tech companies in Taiwan. Before 2008, Taiwanese high-tech companies can grant substantial employee stock bonus to employees yet without recognizing the payment as an expense in the income statement. However, since 2008 the accounting rule has required companies to expense the payment of employee stock bonus in the income statement, resulting in a significant impact on designing employee compensation contract for those high-tech companies. Further, taxation rules on the deductibility of granting employee stock bonus has also changed since 2008, allowing firms to deduct the payment of employee stock bonus as an expense in determining their taxable profit. The extant literature has found changes in accounting rules (i.e., SFAS 123R) caused firms to change their compensation designs, reducing the use of employee stock options and increasing the use of restricted stocks. However, extant literature has not examined whether changes in the tax rule will have an impact on firms’ employee compensation design. Therefore, this proposal is to examine whether changes in the tax rule on expensing employee stock bonus will have an impact on the use of employee stock bonus in determining employee compensation for Taiwanese high-tech companies. Specifically, I will test the following two predictions: 1. Before 2008, because the payment of employee stock bonus is not deductible for tax purposes, Taiwanese high-tech companies with high effective tax rates will use less employee stock bonus as compensation awards, ceteris paribus. 2. In and after 2008, in responding to the tax rule change allowing for the tax-deductibility of employee stock bonus, Taiwanese high-tech companies with high effective tax rates will increase the use of employee stock bonus as compensation awards, ceteris paribus.關聯 應用研究
學術補助
研究期間:10008~ 10107
研究經費:469仟元資料類型 report dc.contributor 國立政治大學會計學系 en_US dc.contributor 行政院國家科學委員會 en_US dc.creator (作者) 陳明進 zh_TW dc.date (日期) 2011 en_US dc.date.accessioned 26-Jun-2012 14:58:01 (UTC+8) - dc.date.available 26-Jun-2012 14:58:01 (UTC+8) - dc.date.issued (上傳時間) 26-Jun-2012 14:58:01 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/53258 - dc.description.abstract (摘要) 員工分紅配股是我國高科技業者給付員工酬勞的一項重要獎酬工具，我國自2008 年起實施員工分紅費用化之會計準則，對於企業發放員工分紅配股應按市價衡量其酬勞 成本，並應於財務報表中認列相關之費用。配合這項會計處理準則之改變，財政部對於 員工分紅配股之課稅規定亦做出配套修訂之改變。依據財政部96.09.11.台財稅字第 09604531390 號令規定，營利事業自97 年1 月1 日起員工分紅酬勞於申報營利事業所得 稅時，得依規定以費用列支。此一課稅規定改變，對於營利事業以員工分紅配股作為酬 勞工具，在稅負上獲得公平之待遇。 現有文獻多僅探討此一會計處理規定變動對企業使用員工獎酬工具之影響，但現有 文獻尚無探討，因為課稅規定改變導致企業使用員工酬勞工具改變之影響。因此，本計 畫之目的為探討我國營利事業員工分紅配股課稅規定改變，對於高科技企業使用員工分 紅配股酬勞工具之影響，以延伸現有文獻發現之貢獻。具體而言，本計畫將探討以下二 個主要研究問題： 1. 我國高科技企業有效稅率較高者，於2008 年之前，是否受到稅法上不得列報費用之 影響，其使用員工分紅配股作為酬勞員工之金額較低？ 2. 我國高科技企業有效稅率較高者，於2008 年以後，是否受到稅法上准許列報費用之 影響，其使用員工分紅配股作為酬勞員工之金額較高？ en_US dc.description.abstract (摘要) Granting employee stock bonus is an important part of employee compensation contracts for high-tech companies in Taiwan. Before 2008, Taiwanese high-tech companies can grant substantial employee stock bonus to employees yet without recognizing the payment as an expense in the income statement. However, since 2008 the accounting rule has required companies to expense the payment of employee stock bonus in the income statement, resulting in a significant impact on designing employee compensation contract for those high-tech companies. Further, taxation rules on the deductibility of granting employee stock bonus has also changed since 2008, allowing firms to deduct the payment of employee stock bonus as an expense in determining their taxable profit. The extant literature has found changes in accounting rules (i.e., SFAS 123R) caused firms to change their compensation designs, reducing the use of employee stock options and increasing the use of restricted stocks. However, extant literature has not examined whether changes in the tax rule will have an impact on firms’ employee compensation design. Therefore, this proposal is to examine whether changes in the tax rule on expensing employee stock bonus will have an impact on the use of employee stock bonus in determining employee compensation for Taiwanese high-tech companies. Specifically, I will test the following two predictions: 1. Before 2008, because the payment of employee stock bonus is not deductible for tax purposes, Taiwanese high-tech companies with high effective tax rates will use less employee stock bonus as compensation awards, ceteris paribus. 2. In and after 2008, in responding to the tax rule change allowing for the tax-deductibility of employee stock bonus, Taiwanese high-tech companies with high effective tax rates will increase the use of employee stock bonus as compensation awards, ceteris paribus. en_US dc.language.iso en_US - dc.relation (關聯) 應用研究 en_US dc.relation (關聯) 學術補助 en_US dc.relation (關聯) 研究期間:10008~ 10107 en_US dc.relation (關聯) 研究經費:469仟元 en_US dc.subject (關鍵詞) 管理;課稅;企業員工分紅配股 en_US dc.title (題名) 課稅規定改變對我國企業員工分紅配股之影響 zh_TW dc.title.alternative (其他題名) The Impact of Taxation on Employee Stock Bonus en_US dc.type (資料類型) report en
