| Summary: | 碩士 === 輔仁大學 === 金融研究所 === 92 === Nowadays, the use of system on enterprise income tax has caused erosion of tax base and loss of tax income, especially too many tax reductions have made a great impact on government financial income and the function of tax system.
The references of this research paper come from data of enterprise income tax and business tax during 1998 to 2001 offered by some revenue service. By using average effective tax analyze the difference between different properties, scales and returns to test government tax expenditure how influence enterprise income tax and discuss how many factors could influence enterprise income tax.
The results show that (一) Companies scope, operating management, investment management, financing decisions relate directly to effective rate. (二) Contributed capital is negative relation to effective rate. (三) Income of securities (futures) transaction, profits from land sale, preferential measures of tax expenditure as exemption for five years and tax credit have deep influence on effective rate. The influence base on results of reduction of payable tax except income tax and increase of tax on undistributed profits. (四) The relation is not fixed between business tax burden and effective rate, between tax credit ratio and effective rate. (1) The relation of the burden of business tax and tax credit ratio base on if a company sells products and most of them apply to zero ratio or exemption so that the company enjoys low average business rate. (2) The relation of tax deduction ratio and effective rate base on average profit after taxes for each dollar that includes enterprise income and dividend paying rate high or not.
(五) Dividend policy and effective rate are not fixed relations. Because the change of the relations bases on a comparison between profits of tax credit and shortage of increase tax on undistributed profits.
(六) Effective rate is related to industries, returns and assessment.
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