The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example.
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...
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ndltd-TW-100NTPU11210052015-10-13T21:07:18Z http://ndltd.ncl.edu.tw/handle/13350765671424638604 The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. 員工分紅配股按時價課稅對公司員工分紅政策影響之探討-以IC設計業為例 Lin, Chao-Min 林兆民 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. Goo, Yeong-Jia 古永嘉 2012 學位論文 ; thesis 55 zh-TW |
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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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author2 |
Goo, Yeong-Jia |
author_facet |
Goo, Yeong-Jia Lin, Chao-Min 林兆民 |
author |
Lin, Chao-Min 林兆民 |
spellingShingle |
Lin, Chao-Min 林兆民 The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. |
author_sort |
Lin, Chao-Min |
title |
The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. |
title_short |
The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. |
title_full |
The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. |
title_fullStr |
The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. |
title_full_unstemmed |
The Impacts Of Levying Employee Stock Bonus In Spot Price On Employee Stock Bonus Policy, Using IC Design Industry As An Example. |
title_sort |
impacts of levying employee stock bonus in spot price on employee stock bonus policy, using ic design industry as an example. |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/13350765671424638604 |
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