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https://ah.lib.nccu.edu.tw/handle/140.119/119153| 題名: | IFRS下企業財稅所得差異之影響因素 The Determinants of Book-Tax Differences under IFRS |
作者: | 蔡佳凌 Tsai, Chia-Ling |
貢獻者: | 陳明進 蔡佳凌 Tsai, Chia-Ling |
關鍵詞: | 財稅所得差異 課稅所得 租稅規劃 Book-Tax difference Taxable income Tax planning |
日期: | 2018 | 上傳時間: | 2-Aug-2018 | 摘要: | 本文以2013年至2016年企業財務報表中關於所得稅附註揭露資料，探討我國上市櫃公司在實施IFRS下企業財稅所得差異之影響因素。實證結果顯示，租稅規劃程度愈高之企業，其財稅所得差異愈大，符合本文假說預期。產業特性方面，建設業之財稅所得額差異顯著高於其他產業，主要係因我國稅法對於土地交易免稅之規定。此外。我國稅法對於折舊費用之規定與IFRS認列費用之差異，使得折舊費用較高之企業，有負向之財稅所得額差異。最後，IFRS與稅法對於投資性不動產處理之規定不同，亦造成持有投資性不動產愈高之企業，有正向之財稅所得額差異。 This study uses the footnote disclosure of income tax in financial statements from 2013 to 2016 to examine the factors associated with the book-tax differences of Taiwan listed companies and OTC companies under IFRS. The empirical results reveals that companies having higher level of tax planning tend to have greater book-tax differences. For industry characteristics, the book-tax differences of companies in the construction industry are significantly higher than those of their counterparts in other industries. The main reason is that Taiwan’s tax law provides tax exemption for land transactions. Due to the limitation of depreciation in tax law and the differences in the treatment of depreciation between IFRS and tax law, the results show that depreciation and book-tax differences have a negative relationship. IFRS and tax law have different treatments of investment property, which result in companies with more investment property having greater book-tax differences. |
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資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0105353106 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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