營利事業所得稅調降對企業獲利的影響

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題名:	營利事業所得稅調降對企業獲利的影響
作者:	謝玉芬;Hsieh,Yu-Fen
貢獻者:	產業經濟研究所在職專班
關鍵詞:	營所稅稅率;企業獲利;Panel data
日期:	2016-07-21
上傳時間:	2016-10-13 14:01:26 (UTC+8)
出版者:	國立中央大學
摘要:	在全球競爭的時代下，各國面臨嚴峻的經濟和財政上的挑戰，因此往往藉由調整稅制以維持自身的競爭力。一般而言，政府降低稅率、抵減或租稅優惠及其他措施來刺激景氣。我國政府於2010年宣布營利事業所得稅稅率由25％調降至17％，並且採取單一稅率，此舉就財稅理論而言，將減輕企業的租稅負擔。因此，營利事業所得稅與企業獲利之間的關係，是本論文研究的主題。本論文的資料來源來自於TEJ資料庫中，2006年至2014年的上市櫃公司，其中不包含金融保險業為樣本。本論文的實證模型為panel data model，先針對整體產業，後區分電子業與非電子業，進行分析。實證結果顯示：第一、稅率調整前後的平均效果對全產業、非電子業與電子業皆呈現負相關；第二、考量總體經濟因素後，稅率調整對全產業具有正向影響，但對非電子業與電子業仍呈現負相關。 ;In the global competition era, the economic and financial problems of the countries are so tough that many economies try to figure out adjusting the taxation system to maintain their competitiveness. Generally, the government reduces tax rates, credits or tax benefits system and other measures to stimulate the economy. In 2010, the government, Taiwan, announced to cut the profit-seeking enterprise income tax rate from 25% to 17% and implemented the flat tax rate which, according to tax theory, would reduce tax burden on the companies. This thesis, therefore, investigates the relations between the profit-seeking enterprise income tax rate and the profits for the companies. The data of this study bases on the TEJ database in which the data of listed companies at stock exchange market and the listed companies at over-the-counter market, excluding the data from banking and insurance business industry, from 2006 to 2014. This thesis builds a panel data model to test the whole industry data and then separating the data as the non-electronic industry and the electronics industry. In the light of the regression analysis, the empirical results reveal that (1) the adjustment of the tax rate for the effect of the whole industry, non-electronic industry and electronics industry are negative correlation and in consideration of the macro-economic factors, (2) the impact on the whole industry is significant positive, but for non-electronic and electronic industry is still negative.
顯示於類別:	[產業經濟研究所碩士在職專班 ] 博碩士論文

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