| dc.contributor.advisor | 陳明進 | zh_TW |
| dc.contributor.advisor | CHEN, MING-CHIN | en_US |
| dc.contributor.author (Authors) | 姚彥成 | zh_TW |
| dc.contributor.author (Authors) | YAO, YEN-CHENG | en_US |
| dc.creator (作者) | 姚彥成 | zh_TW |
| dc.creator (作者) | YAO, YEN-CHENG | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:04:41 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:04:41 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:04:41 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353049 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34231 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353049 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究以民國86年至民國93年上市公司財務報表資料探討我國企業赴中國大陸投資相關因素對有效稅率的影響。經本研究實證結果發現，有赴中國大陸投資的上市公司其有效稅率低於未赴中國大陸投資者；上市公司透過間接方式投資大陸地區之比重愈高者以及大陸地區投資獲利愈高者，由於有較多租稅規劃的空間，其有效稅率愈低。整體而言，在研究期間中，我國上市公司之平均有效稅率明顯低於營利事業所得稅名目最高邊際稅率；公司規模對有效稅率有負向影響，符合政治權力假說；本研究以長期負債、固定資產、存貨、研究發展費用做為投資理財決策的代理變數，皆與有效稅率呈現負相關，因此投資理財決策具有稅盾效果，可以降低公司稅負；另外，上市公司的獲利能力愈佳，有效稅率也愈高；證券以及土地交易所得等免稅所得較多的上市公司，有效稅率較低。上述分析顯示，上市公司赴中國大陸投資因素對於其租稅負擔有顯著影響，值得政府有關單位做為研擬相關法規的參考。 | zh_TW |
| dc.description.abstract (摘要) | This study uses 1997-2004 financial statement data to explore the relationships between investment in Mainland China and the effective tax rates (ETRs) of listed companies in Taiwan. The empirical results show that investment in Mainland China of the listed companies has a negative and significant impact on the ETRs. This study finds that ETRs is negatively related with the scale of indirect investment and the level of profit of subsidiaries in Mainland China, perhaps due to a higher flexibility and feasibility of tax planning. Our results also reveal that average ETRs of listed companies are substantially lower than the statutory tax rate of the Income Tax Act of R.O.C. Small firms are more likely to have greater ETRs, supporting the political power hypothesis. Moreover, because of the tax shield effects, long-term debts, fixed assets, inventories, and R&D expenses, all as proxies for the financial decisions, have negative and significant impacts on the ETRs of listed companies. Finally, ceteris paribus, profitable companies tend to have higher ETRs, and tax-exempt capital gains from stock and land transactions also reduce the ETRs of listed companies. These findings indicate that investment in Mainland China by listed companies plays an important role in their tax burdens, and this fact should be taken into account by the government in devising future tax reforms. | en_US |
| dc.description.tableofcontents | 目錄 …………………………………………………………………I圖表目錄 ……………………………………………………………II第一章 緒論………………………………………………………1 第一節 研究動機與目的………………………………………1 第二節 研究問題………………………………………………6 第三節 研究架構………………………………………………7第二章 文獻回顧…………………………………………………9 第一節 國外有效稅率相關文獻………………………………9 第二節 國內有效稅率相關文獻………………………………15 第三節 有效稅率之定義與衡量………………………………21 第四節 大陸投資相關租稅法規及文獻………………………29第三章 研究方法…………………………………………………31 第一節 研究假說………………………………………………31 第二節 實證模型分析…………………………………………36 第三節 變數定義與衡量………………………………………37 第四節 資料來源與樣本選取…………………………………42第四章 實證結果與分析…………………………………………43 第一節 敘述性統計值…………………………………………43 第二節 迴歸結果與分析………………………………………47第五章 結論與建議………………………………………………55 第一節 研究結論………………………………………………55 第二節 研究限制………………………………………………57 第三節 研究建議………………………………………………58參考文獻 ……………………………………………………………60 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353049 | en_US |
| dc.subject (關鍵詞) | 有效稅率 | zh_TW |
| dc.subject (關鍵詞) | 大陸投資 | zh_TW |
| dc.subject (關鍵詞) | 間接投資 | zh_TW |
| dc.subject (關鍵詞) | 租稅負擔 | zh_TW |
| dc.subject (關鍵詞) | Effective tax rates | en_US |
| dc.subject (關鍵詞) | Investment in Mainland China | en_US |
| dc.subject (關鍵詞) | Tax incentives | en_US |
| dc.subject (關鍵詞) | Tax burden | en_US |
| dc.title (題名) | 上市公司赴大陸投資對有效稅率影響之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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