兩稅合一新制與分類變動彈性盈餘管理

New Integrated Income Tax System and Earnings Management of Classification Shifting

10.6840/cycu201600328

謝淑滿

兩稅合一新制、租稅優惠、分類變動彈性、盈餘管理 ； New Integrated Income Tax System ； Tax prepereme ； classification shifting ； earnings management

中原大學會計學系學位論文

2016年

碩士

單騰笙

繁體中文

為改善我國所得分配惡化情形與控制政府債務額度，在考量我國實際財政與經濟狀況並參酌國際趨勢，財政部遂於2014年2月提出財政健全方案，並提出所得稅法修正草案，此方案重點著重在於兩稅合一制由「完全設算扣抵制」改採「部分設算扣抵制」（扣抵率50%），即謂兩稅合一新制。企業所繳交的營所稅，有一部分將不再是股東的綜所稅之預繳，有半數營所稅須實質繳納。而企業所享有的租稅優惠，可減輕企業之營所稅，將使租稅成本較沒有租稅優惠之企業低，其租稅成本增加的情形較少，將較無盈餘向下調整之誘因。 本研究以McVay(2006)所建構之分類變動彈性盈餘管理模型來代替企業盈餘管理程度，分別探討在兩稅合一新制實施前後，不同租稅優惠程度之企業(生技產業、有研發之非生技產業與無研發之非生技產業)的盈餘管理行為是否有明顯的差異。 實證結果發現，租稅優惠程度較高的生技產業之企業，在兩稅合一新制實施後，的確較其他企業較無將盈餘調整向下之情形。而有研發之非生技業之企業，亦較無研發之非生技企業無向下調整盈餘之動機。

By referring to global trends and finance and economic condition of Taiwan, a robust finance administration system and a draft amendment to income tax act were proposed by Ministry of Finance in Feb. 2014 to improve deteriorating income distribution and control government debt amount. This system, emphasizes on changing from fully imputation system to partially imputation system (50% deduction rate), is named as new Integrated Income Tax System. Enterprises must pay the half of the "real" business income tax instead of prepaying individual income tax. They can not only decrease business income tax burden, but also eliminate tax cost comparing to others with no taxation preferences. Meanwhile, there is no incentive to decrease the revenue. In this study, McVay(2006) Earning Management using Classification Shifting that McVay(2006) sets up is used to observe where there are any profound differences of earning management behavior among the enterprises in biological industry, non-biological technological industry with research and development department, and non-biological technological industry without research and development department after adopting the new Integrated Income Tax System. The empirical results reveal that the enterprises in biological industry with relatively more tax preferences have less motivation to adjust earnings downwards after the implement of the new Integrated Income Tax System. Same consequences also lead to the enterprises in non-biological technological industry with research and development department have less encouragement to downscale the revenue than others without research and development department.

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