|其它题名: ||The study of taxable income management of small and medium-scale enterprises in Taiwan|
|作者: ||陳俊宇;Chen, Chun-yu|
|关键词: ||盈餘管理;課稅所得管理;中小企業;Surplus management;Taxable income management;Small and medium size corporation|
|上传时间: ||2010-01-11 04:20:15 (UTC+8)|
Small and Medium-Scale Enterprises in Taiwan are mostly tax-administration oriented, which enables the existence of phenomenon like tax administration driving and leading the financial and accounting affairs. Therefore the accounting processing is affected by the tax law prescription which leads to the financial statement influenced by tax administration practice. Thus, the enterprise management situations are severely affected and this downgraded the trustworthiness of the enterprise financial statement. Hence, the research to explore how to manage the taxable income for the small and medium size corporations becomes imperative. Through this study, this thesis is to explore what kind of methods the small and medium size corporations utilize, in order to proceed its respective surplus management, in addition to what kind of tools are applied to adjust its respective taxable incomes. And hopefully, the end results match what these small and medium size corporations are expecting.
The survey findings primarily point out：(1) Enterprise tax consideration and income stability consideration for each of the past fiscal years, in addition to concerns that inviting the tax agency’s awareness and subsequent focus onto the excessive or extremely low incomes of the corporations. These are the three main elements that propel the small and medium size corporations to engage taxable income management. (2) Enterprise evaluation on shareholder’s individual tax administration planning, lack of professional counseling and accounting professional knowledge are the three vital parts which handicap the taxable income management practices for the small and medium size corporations. (3) In the methodical applications for taxable income management, small and medium size corporations would apply or withhold the expense write off, in addition whether taking into consideration of the timed operation of recording such event. The end result would be meeting the goal of managing the taxable incomes. (4) When the enterprise profitability and taxable income are higher than expected, then this method of managing the taxable income would be rarely applied. (5) The taxable income managements that are most likely adopted by enterprises are prone to maneuvering the incomes which result with less work satisfaction from the accounting personnel.
When small and medium size corporations adopt the taxable income management practices, they should be well aware of the management practices to prevent inadvertent law-breaking practices and resulted with fines or sanctions afterwards. Alternatively, small and medium size corporations shall make every effort to prevent the shareholders exerting undue influences in the arena of corporate governance, which only entails with the shareholder’s foolhardiness. As for the employees, it should implement more educational trainings, therefore the employees not only can enhance themselves with professional knowledge, but also this practice would result with more of the employee loyalties to the company. Consequently the government counseling agencies should enhance the compliance measures in regard to the corporation’s transaction partners to ensure these partners are not the corporations located abroad. As result, the earnings and profits of the corporations are placed abroad. This entails with less taxable revenue and with the end result of broadening the income gap domestically.