dc.contributor.advisor | 陳明進 | zh_TW |
dc.contributor.advisor | Chen, Ming-Chin | en_US |
dc.contributor.author (Authors) | 王姵璇 | zh_TW |
dc.contributor.author (Authors) | Wang, Pei-Hsuan | en_US |
dc.creator (作者) | 王姵璇 | zh_TW |
dc.creator (作者) | Wang, Pei-Hsuan | en_US |
dc.date (日期) | 2023 | en_US |
dc.date.accessioned | 2-Aug-2023 13:23:12 (UTC+8) | - |
dc.date.available | 2-Aug-2023 13:23:12 (UTC+8) | - |
dc.date.issued (上傳時間) | 2-Aug-2023 13:23:12 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0109353109 | en_US |
dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/146386 | - |
dc.description (描述) | 碩士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 會計學系 | zh_TW |
dc.description (描述) | 109353109 | zh_TW |
dc.description.abstract (摘要) | 全球最低稅負制將於2024年上路,內容為規範跨國企業受測年度前四個會計年度至少兩會計年度年合併營收達7.5億歐元者,將落入適用全球最低稅負制的門檻。再者,為確保跨國企業在營運所在地支付不少於一定程度之稅負,國際經濟合作發展組織規範適用全球最低稅負制之跨國企業,其集團成員所在的租稅管轄區有效稅率不得低於15%。而為因應此次全球稅改之浪潮並避免稅收遭受侵蝕,我國財政部提出台版CFC制度並針對國內營利事業基本稅額徵收率從12%調高至15%,兩項因應政策分別於2023年及2024年開始實施。本研究採文獻分析法及個案分析法探討GloBE規則對我國上市半導體業代表公司之影響,在文獻部分,主要彙整OECD於2021年12月發佈的立法範本(Model GloBE Rules)及2022年3月發佈的註釋(Commentary to the GloBE Rules)。而在個案部分,則以過渡期國別報告安全港條款之測試檢視GloBE規則導入初期對我國上市半導體業代表公司之稅負影響,並探討全球最低稅負制之課稅機制之應用。最後,藉由研究所觀察到的結果,對我國政府政策及企業稅務規劃提出建議及改善。 | zh_TW |
dc.description.abstract (摘要) | The Global Minimum Tax is planned to be implemented in 2024, and its threshold requires multinational enterprises with consolidated annual revenues of €750 million in at least two of the four fiscal years prior to the test year. In addition, to ensure multinational enterprises pay at least a certain level of tax in their place of business, the OECD introduces a global minimum corporate tax rate of 15% on each jurisdiction in the group. In response to this wave of global tax reform and to avoid tax erosion, the Ministry of Finance in Taiwan proposes to implement CFC rules and increase the domestic AMT tax rate from 12% to 15%, and these two policies will be implementedin 2023 and 2024 respectively.This research is based on literature review and case study to examine the impact of the Global Minimum Tax on listed semiconductor representative companies in Taiwan. In the literature review section, I collect and examine Model GloBE Rules and its Commentary. In the case study section, I analyze the impact of the initial introduction of the Global Minimum Tax on case study companies by adopting the applicable tests in Transitional CbCR Safe Harbour. In the end, based on the result of my study, I provide several recommendations and improvements to both governmentpolicies and corporate tax planning to multinational enterprises in Taiwan. | en_US |
dc.description.tableofcontents | 目錄第壹章 緒論 1第一節 研究動機 1第二節 研究問題 2第三節 研究方法 3第四節 研究架構 5第貳章 文獻探討 7第一節 GloBE規則及其適用流程 7第二節 GloBE規則適用範圍 10第三節 計算GloBE所得 13第四節 計算調整後涵蓋稅 23第五節 計算有效稅率及補充稅 32第六節 補充稅課徵機制 35第七節 過渡期間規定 39第參章 研究方法 41第一節 台灣上市企業發展現況 41第二節 台灣半導體業發展現況 44第三節 半導體業代表公司介紹 46第肆章 研究結果及分析 56第一節 最低限度排除測試 56第二節 簡易有效稅率測試 72第三節 例行性利潤測試 74第四節 補充稅課徵情境之探討 78第五節 研究結果與發現 81第伍章 結論與建議 85第一節 結論 85第二節 建議 86參考文獻 90 | zh_TW |
dc.format.extent | 2873982 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0109353109 | en_US |
dc.subject (關鍵詞) | 全球最低稅負制 | zh_TW |
dc.subject (關鍵詞) | 第二支柱 | zh_TW |
dc.subject (關鍵詞) | 過渡期國別報告安全港條款 | zh_TW |
dc.subject (關鍵詞) | the applicable tests in Transitional CbCR Safe Harbour | en_US |
dc.subject (關鍵詞) | Global Minimum Tax | en_US |
dc.subject (關鍵詞) | Pillar Two | en_US |
dc.title (題名) | 全球最低稅負制對大型跨國企業之影響─ 以我國上市半導體業上、中、下游代表公司為例 | zh_TW |
dc.title (題名) | The Impact of Global Minimum Tax on Multinational Enterprises─ the Case of Upstream, Middle Stream and Downstream Representative Companies in Taiwan Semiconductor Industry | en_US |
dc.type (資料類型) | thesis | en_US |
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