最低稅負制對營利事業影響之模擬研究

• Main Author: 黃銘啟
• Other Authors: 盧聯生
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/83168195411598632541

碩士 === 國立政治大學 === 會計研究所 === 95 === This study investigates the effects that the implementation of Alternative Minimum Tax (AMT) has on our electronic industries publicly listed in Taiwan Stock Exchange. Past studies often utilized the income tax reported by profit-seeking enterprises; nevertheless, these data are not accessible to the public. In view of this, the current study attempts to simulate calculating the appendix of income tax in financial statements, with an aim to simulating the impacts that implementation of AMT exerts on the electronic industries. Furthermore, as the difference between the simulated Basic tax and Regular tax is the dependent variable, established is a regression model, with which the characteristics of the companies influenced by the implementation of AMT can be identified, so that investors can refer to when they choose investing targets. After the sampling, the simulating calculation on two years, i.e. 2004 and 2005 has been conducted among 206 companies among the publicly listed electronic industries. The results of calculation demonstrate that each company would have more than ten million taxes each year and approximately thirty percent of the firms will be influenced by the implementation of AMT. Empirical results also confirm that there will be significant tax burdens after AMT takes effect. Moreover, the outcomes of regression analysis indicate that more salient tax burdens will be imposed upon the firms with larger size, smaller shareholder deductible tax, higher research funds, and more profitability.