| Summary: | 碩士 === 國立臺北大學 === 企業管理學系碩士在職專班 === 100 === In order to be in-line with international standards for the accounting treatment of employee stock bonus, from January 1, 2008, the employee bonus should be recognized as expense. According to Statute for Upgrading Industries, before December 31, 2009, for stock acquired as an employee's bonus, should levy such stocks in the par value, the amount of the market value in excess of the par value shall be added to the amount of basic income. Till December 31, 2009, Statute for Upgrading Industries was expired. From 2010, levy the employee stock bonus in spot price according to Income Tax Act, no need to be included in basic income.
In this knowledge economy era, the actual tax is increased because of levying employee stock bonus in spot price, this study is to investigate if different profit period or company scale make different impact to the employee stock bonus and total bonuses.
In this study, take IC design industry as an example, after analysis, levying employee stock bonus in spot price will reduce the percentage of employee stock bonus in profit distribution, but has no significant change on the percentage of overall employee bonus in profit distribution. Indicate that the change of taxation will affect the employees' bonus policy and result in better to obtain cash than stock. The employee stock bonus and quantity of stock are already reduced in big scale company, but do not have significant reduced in small and medium-sized scalecompanies.
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