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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77312

    Title: 營利事業所得稅之調降對臺灣上市IC設計公司資本結構的影響
    Other Titles: Profit-seeking enterprise income tax cuts effect on Taiwan listed IC design company's capital structure
    Authors: 楊文榮;Yang, Wen-Lung
    Contributors: 淡江大學全球華商經營管理數位學習碩士在職專班
    Keywords: 事件研究法;資本結構;營利事業所得稅;Event Study;Capital Structure;profit-seeking enterprise income tax
    Date: 2012
    Issue Date: 2012-06-21 06:25:22 (UTC+8)
    Abstract: 營業所得稅降低最主要且直接影響的就是企業的財務部分,一般常使用企業負債比率,來代表其所使用的財務槓桿,因此本研究藉由觀察企業負債比率的變化,來探討政府的降低營業稅率政策實施後,對國內企業的負債比率是否有影響。並針對營業所得稅比率降低的部分進行分析,探究出其中是否還可以有其他的配套措施,加以修正及改善。


    For company , Profit-seeking enterprise income tax cuts effect for financial structure is directly and Important, we often use debt ratio to represent the Company''s financial leverage , the study of observing changes in the ratio of corporate debt, By discussing the government''s practice policy that business tax cuts effect on the corporate debt ratio Analyzing the reduce part of the business income tax rate, we can explore whether there may be other supporting measures, And modify and improved.

    This research method chose 18 IC design Company’s samples in Taiwan listed IC design company , according to Taiwan listed IC design company’s published financial statements to test the sample period are from 2006Q1 to 2011Q3. Then the date of government practice the tax cut as dividing point, the divided data separate into two variables :"before" and "after". The first phase use paired samples T-test to test each company debt ratio, Whether or not analyzing profit-seeking enterprise income tax cuts effect on Taiwan listed IC design company’s capital structure have significant effect.

    That company use the leverage of funds to be more conservative, so the effect is to reduce tax liability and , ratio is also decline. The overall industry is un-significant different , so it may cause the Impact of Abolishing the Statute for Upgrading Industries on Taiwan company’s of the IC industry benefit factors
    Appears in Collections:[全球華商經營管理數位學習碩士在職專班] 學位論文

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