個人股東可扣抵稅額減半與現金減資：公司特性差異;The Relationship between Halved Imputation Tax Credit and Capital Reduction By Cash：Company Characteristics difference

National Chung Cheng University Institutional Repository > 管理學院 > 會計與資訊科技研究所 > 學位論文 > Item A095B0000Q/652

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题名:	個人股東可扣抵稅額減半與現金減資：公司特性差異;The Relationship between Halved Imputation Tax Credit and Capital Reduction By Cash：Company Characteristics difference
作者:	邱孟揚;CHIU, MENG-YANG
贡献者:	會計與資訊科技學系碩士在職專班
关键词:	兩稅合一;股東可扣抵稅額減半;現金減資;公司特性;Integrated Income Tax System;Imputation Tax Credit;Cash Distribution;Company Characteristics
日期:	2017
上传时间:	2019-07-17
出版者:	會計與資訊科技學系碩士在職專班
摘要:	我國自2015年1月1日起適用本國個人股東及國外股東獲配股利淨額之可扣抵稅額減半，及綜合所得稅課稅級距由原本五級修正為六級，最高稅率由原先之40%提高調整至45%，新增綜合所得稅淨額超過1,000萬部分，適用稅率為45%。本研究主要探討因應新稅制下，公司是否為了大股東抵稅權益而執行現金減資，及執行現金減資之公司特性是否有所不同，本研究係以新稅制後2015年至2016年間經金融監督管理委員會證?期貨局受理申報(請)案件情形之辦理現金減資生效結案類型者之上市上櫃公司為研究對象，以羅吉斯迴歸分析現金減資之其公司特性。實證結果發現，當公司的董事會成員中個人大股東的比率較高時，較傾向採取現金減資決策，表示大股東之稅負因素會影響公司是否執行現金減資；另淨值成長率與減資決策為顯著負相關，則代表當公司規模達一定程度，其所屬之產業已進入成熟階段其市場趨近飽和狀態，以致於淨值成長率下降之情形下，公司將傾向以執行現金減資予以提高淨值成長率。關鍵詞：兩稅合一、股東可扣抵稅額減半、現金減資、公司特性 Application for the imputed tax credit of resident individual and foreign shareholders has been halved since January 1, 2015. The tax bracket of individual income tax has been amended from five level to six and the tax rate has raised to 45% from 40%. The new regulation has set up for the net consolidated income exceeding 10 million, the exceeded part shall be applicable to the tax rate of 45%. This study focuses on whether the company implement cash distribution for the major shareholders’ imputation tax credit in the new tax system. Furthermore, analyze firm characteristics of listed companies have made cash distribution declaration to Securities and Futures Bureau, Financial Supervisory Commission from 2015 to 2016 by Logistic regression.The empirical results show that the companies with higher proportion of major shareholders in the board, higher scale and higher developing opportunity apt to adopt the strategies of cash distribution. This indicates that the factor of the major shareholders’ individual income tax will affect the strategies. In addition, the growth rate of net value has significant negative correlation with the strategies of cash distribution. When the scale of company reaches a certain degree, the industry it belonging to has become mature and the market has reached saturation point. The company tends to implement cash distribution to improve when the growth rate of net value declines.Key words: Integrated Income Tax System、Imputation Tax Credit、Cash Distribution、Company Characteristics
显示于类别:	[會計與資訊科技研究所] 學位論文

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