标题: | 最低税负制及其对上市公司征税效果之研究 Alternative Minimum Tax and its Effects to the Liabilities of the Listing Companies |
作者: | 陈君满 Chiun-Mang Chen 钟惠民 Hui-Min Chung 高阶主管管理硕士学程 |
关键字: | 一般所得额;基本所得额;基本税额;最低税负制;所得税率;所得税负担;regular taxable income;basic taxable income;minimum tax;alternative minimum tax act;income tax rate;income tax burden |
公开日期: | 2006 |
摘要: | 我国政府自民国九十五年元月一日起,开始施行所得税最低税负制。由于政府在财政和经济政策的施行、改变或废除在在都会影响企业与个人的投资和理财等相关作为,因此最低税负制施实必然对企业与个人造成影响。 本研究首先介绍最低税负制立法背景与目的,与其他实施最低税负制国家比较其差异,瞭解我国最低税负之内容及课税方法,并以财务资料分析最低税负制实施对上市公司获利之影响。 最低税负制对个人主要影响如下: 一、 保险给付:自95年1月1日起签订人人寿保险契约取得之保险给付应纳入最低税负税基,惟每一申报所得扣除3,000万元。 二、 员工股票分红:可处分日次日时价超过股票面额的差额纳入个人最低税负税基。 三、 证券交易所得:未上市柜股票和私募证券投资信托基金受益凭证交易所得,纳入个人最低税负税基。 四、 海外所得、非现金捐赠纳入个人最低税负税基。 最低税负制对企业影响如下: 一、 将五年免税所额纳入企业最低税负税基。 二、 证券及期货交易所得纳入企业最低税负税基。 取得上市公司民国九十四年财务资料汇总成四大群体,(一)全体上市公司;(二)台湾市值前五十大公司;(三)台湾重要科技公司;(四)传统上市公司,并就实施最低税负制对其所得税负担之影响,结果发现受影响较大者为原先享受较多租税优惠之大型上市公司及重要科技上市公司,而传统产业上市公司受影响程度相对较小,此实证研究分析与政府之推测相符。 The Alternative Minimum Tax Act (AMT Act) has become effective since January 1, 2006. Any changes in the government’s policies or acts relating to finance, tax or economy will eventually affect the business or investment activities of the individual or corporation. Therefore, the implementation of the AMT Act will have impact on the individuals and corporation. The contents of this paper include 1) the background and the purpose of the AMT Act, 2) the comparison with other counties implementing the AMT Act, 3)understanding of the contents and taxation method of the Act and 4) its tax effect to the listing companies of Taiwan based on actual financial data. The major impact of the AMT Act to individuals can be summarized as follows: 1. Insurance indemnities: For the insurance contracts signed after January 1, 2006, the tax exempt amount for AMT is limited to NT$30,000,000 per income tax return. 2. Employee stock bonus: The difference between the sellable price and the par value of the employee stock bonus is included in the tax base of AMT. 3. Gain of securities: Gains from sales of unlisted securities and private mutual funds are included in the tax base of AMT. 4. Overseas income and non-cash contribution are included in the tax base of AMT. The major impact of the AMT Act to corporation can be summarized as follows: 1. The five-year tax exempt income is included in the tax base of AMT. 2. Gains of sales of securities and futures are included in the tax base of AMT. The listing companies are classified into four groups:1) all listing companies,2) the fifty biggest companies in market values, 3) the high-tech companies and 4) the traditional manufacturing companies. According to the 2005 financial statements of above companies, the tax effects to the listing companies before and after the implementation of the AMT Act are analyzed. The conclusion is: those companies that enjoy more tax incentives and have higher market values suffer more income tax burden by the introduction of the AMT act. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT009361517 http://hdl.handle.net/11536/79908 |
显示于类别: | Thesis |