2010年營利事務所得稅稅制變革與企業租稅規劃行為之探討

The Association between Corporate Tax Reform of 2010 and Tax Management: Evidence from Taiwan

本文主要探討2010年營利事業所得稅稅制改革──稅率調降及廢止了促進產業升級條例對企業租稅規劃行為之影響。本文以財稅差異做為租稅規劃代理變數。研究期間為2006年至2012年台灣上市企業，實證結果發現，企業因營所稅稅率大幅降低，使其租稅規劃之誘因減少，故總財稅差異在2010年後明顯縮小；過去文獻指出，企業預期稅率於未來年度下降時會將收入遞延以少繳稅，實證結果亦發現暫時性財稅差異於2010年後明顯增加；2010年後「促進產業升級條例」不再實施，租稅優惠減少，加上營利事業所得稅稅率降低，故2010年後永久性財稅差異明顯減少。另外也發現，企業在2010年後，課稅所得占稅前淨利之比例是增加的，指出企業稅率降低後，企業願意申報較多的所得。 In this research, we study that Corporate Tax Reform of 2010 impact on firm tax management in Taiwan. We used the book-tax difference (BTD) as a proxy variable of tax management. Our samples are listed firms from 2006 to 2012. The empirical results as follows: The total BTD is decreasing after 2010 because corporate tax rate is lower to reduce the benefit of tax management. The temporary BTD is increasing because the revenue is deferred to after 2010. The permanent BTD is decreasing after 2010 because Statute for Upgrading Industry is canceled and corporate tax rate lower from 25% to 17%. Besides, we also find the proportion of taxable income to accounting income is increasing, it means that every $ 1 of corporate earnings, declare income is growing after 2010.