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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
    蔡信夫
    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。

    本研究方法係採用台灣上市IC設計類股共十八家為樣本,跟據台灣証交所所公佈之財務報表,來進行測試,而採樣期間為2006Q1到2011Q3,即民國97年第一季至民國100年第三季。接著以政府實行降低稅率的日期為分界點,分為「實施前」以及「實施後」兩個變數,第一階段分別以成對樣本T檢定探討各家企業負債比率,分析政府實施降低營業所得稅率後負債比率是否有其顯著影響。

    經由分析結果發現營所稅下降至17%對部份公司可能在資金槓桿的運用上轉為比較保守,因此避稅效果下降之下同時負債比也同時下降。而對整體產業來說並無顯著上的差異,可能是在產促條例落日後對IC產業的優惠減少等因素所照成的。
    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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