營所稅率調降與促產條例落日對公司企業社會責任之影響

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Title:	營所稅率調降與促產條例落日對公司企業社會責任之影響
Other Titles:	The impact of the profit-seeking enterprise income tax rate reducing policy and the termination of statute for upgrading industries on corporate social responsibility
Authors:	姜孟含;Chiang, Meng-Han
Contributors:	淡江大學會計學系碩士班韓幸紋;Han, Hsing-Wen
Keywords:	營利事業所得稅;促產條例;企業社會責任;profit-seeking enterprise income tax;Statute for Upgrading Industries;corporate social responsibility
Date:	2016
Issue Date:	2017-08-24 23:43:03 (UTC+8)
Abstract:	本研究探討營所稅稅率調降及促產條例落日與公司企業社會責任表現間的關聯性，以2006年至2014年間我國上市上櫃公司為研究對象，以負面事件次數為企業社會責任之替代變數進行分析。本研究以平均研發支出比率將企業區分為高科技產業、其他產業及傳統產業，以此分類可顯示稅制改變對於企業有效稅率的變化存在產業別之差異，故藉以觀察稅負增加或下降時，是否影響企業從事企業社會表現之動機與財務績效之表現。研究結果顯示，政府給予企業租稅優惠，而企業享有租稅優惠後並無顯著加強投入在企業社會責任，但單純受惠於營所稅稅率調降利益之傳統產業，其財務績效表現確實較其它產業顯著上升。 The study researches the relationship of Corporate Social Responsibility between the profit-seeking enterprise income tax rate reducing policy and the termination of statute for upgrading industries, and we regards the corporate negative events as the substitute variable of corporate social responsibility to analyze the data of listed company from 2006-2014.We divides data into three industries such as high-tech industry, other industry and traditional industry, by the average R&D ratio, and the method can reveal that the different taxes policy made different influences in industries, so we can observe whether the taxes rate increased or decreased, the corporate would change their performances of corporate social responsibility and financial performances or not. The result is that although the government drew up some taxes benefit policy to corporate, it did not promote corporate to do more performances of corporate social responsibility.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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