| dc.contributor.advisor | 陳明進<br>汪瑞芝 | zh_TW |
| dc.contributor.author (Authors) | 張莞兒 | zh_TW |
| dc.creator (作者) | 張莞兒 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:39:13 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:39:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:39:13 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0973530041 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50794 | - |
| 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) | 97353004 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 我國自民國87年起實施「未分配盈餘加徵10%營所稅」，已有多位學者研究兩稅合一稅制與企業投資之關係，但針對未分配盈餘加徵稅負對企業投資意願的影響，迄今尚未有以『實際加徵之稅負資料』進行實證研究探討。本研究以未分配盈餘加徵稅負對企業投資支出之影響為主軸，並進一步分析當『產業』不同或『公司規模』大小不同時，未分配盈餘加徵稅負與企業投資的關係。除此之外，將企業投資分為固定資產總額投資、固定資產淨額投資及研究發展支出。實證結果發現：(1) 未分配盈餘加徵稅負與固定資產投資及研究發展支出之迴歸係數為負值，且當投資為固定資產投資總額及固定資產投資淨額時，達統計上的顯著性。且由數據發現，電子產業研發費用較非電子產業高出5倍之多，因其仰賴高額研發支出，故需較多保留盈餘以因應投資需求；實施未分配盈餘加徵稅負後，電子產業實際加徵之未分配盈餘稅負較非電子產業為高，因此當政府增加未分配盈餘加徵稅負之制度，對電子產業衝擊較大。 (2) 由樣本超過200間的五大產業中發現，其投資支出與未分配盈餘加徵稅負的迴歸係數大致呈負值，且電機機械業、電子產業及建材營造業的迴歸結果達統計上的顯著性。(3) 本研究將企業依總資產規模不同分為四大組，發現當公司規模最小與公司規模最大時，此兩個組的企業，未分配盈餘加徵之稅負愈高，其固定資產投資之金額愈低。上述未分配盈餘稅負與投資的關係，可發現多數企業視未分配盈餘租稅成本為重要之投資決策考量因素，此一研究結果可提供政府制定稅務政策之參考。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機與目的 1 第二節 研究問題 4第三節 研究架構 5第二章 文獻探討 7第一節 未分配盈餘加徵稅負之制度探討 7 第二節 稅負與投資之關聯性 11第三節 稅負與產業之關聯性 16第四節 稅負與公司特性之關聯性 18 第五節 投資與產業及公司特性之關聯性 22 第三章 研究方法 24第一節 研究假說 24第二節 實證模型 27第三節 變數之定義及衡量 30 第四節 樣本篩選過程 38第四章 實證結果與分析 41第一節 敘述性統計分析 41第二節 平均數檢定 47第三節 相關係數檢定分析 50 第四節 迴歸分析 53第五章 結論與建議 70第一節 研究結論 70第二節 研究限制 72第三節 研究貢獻 73參考文獻 74 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0973530041 | en_US |
| dc.subject (關鍵詞) | 未分配盈餘 | zh_TW |
| dc.subject (關鍵詞) | 投資決策 | zh_TW |
| dc.subject (關鍵詞) | 固定資產投資 | zh_TW |
| dc.subject (關鍵詞) | 研發費用 | zh_TW |
| dc.subject (關鍵詞) | Undistributed earnings | en_US |
| dc.subject (關鍵詞) | Investment decision | en_US |
| dc.subject (關鍵詞) | Investment on fixed | en_US |
| dc.subject (關鍵詞) | R&D expense | en_US |
| dc.title (題名) | 未分配盈餘加徵10%稅負與企業投資決策之關係 | zh_TW |
| dc.title (題名) | An investigation of the relationship between 10% surtax on undistributed earnings and corporate investment in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
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