稅制改革對企業有效稅率之影響──兼論產業特性與公司特性之調節效果

The Effects of Tax Reform on Corporate Effective Tax Rates—Moderated by Industry and Firm-Specific Characteristics

本研究主在探討稅制改革對於租稅負擔分配的公平性影響。以有效稅率衡量企業的租稅負擔，就2010年營利事業所得稅稅率調降以及「產業創新條例」的實施做為稅制改革，檢測稅制改革對於企業租稅負擔，以及對於相關的公司特性（資本密集度與研發密集度）與產業特性（高科技產業與傳統產業）租稅負擔的影響。實證結果發現，「產創條例」取消或降低大部分的租稅優惠，雖然會增加企業的租稅負擔，但也因為營所稅稅率的大幅調降，致企業在稅改之後的租稅負擔明顯降低；對資本較密集的公司以及研發密度較高的公司，產生較大的租稅負擔；產業別方面，高科技產業的有效稅率增加，傳統產業則未發現有顯著的影響。顯示，此次稅制改革有助於改善租稅減免過度集中高科技產業的現象，將有助於推動產業的均衡發展。

The main purpose of this paper is to study the fairness of tax burden for tax reform. The effective tax rate (ETRs) is used to measure the tax burden on businesses. The study examines whether the tax reform, a reduction of profit-seeking enterprise income tax rate and the implement of the Statute for Industrial Innovation, had an effect on ETRs, and if it impacted on the associations between ETRs and variables reflecting the firm-specific characteristics (capital intensity and R & D intensity) and industry properties (high-tech industries and traditional industries). The evidence suggests that the scale-back or withdrawal of tax incentives after the Statute for Industrial Innovation in lieu of the Statute for Upgrading Industry has increased tax burdens. However, the reduction in the business income tax rate has lowered ETRs. A study on the impact of tax reforms in the context of firm specifics and industry characteristics finds that the tax burdens have increased for capital-intensive, R&D- spending-intense and high-tech companies. In other words, tax reforms can resolve the problems associated with the concentration of tax incentives to high-tech industry and ensure a fairer taxation system and a more balanced development of industries.