管理學院: 國際企業學研究所指導教授: 林修葳吳睿軒Wu, AlexanderAlexanderWu2017-03-032018-06-292017-03-032018-06-292014http://ntur.lib.ntu.edu.tw//handle/246246/274770本篇論文志在研究台灣企業，為減少所得稅負債，於法規管轄範圍內之利潤移轉活動。台灣之集團企業架構，提供一合適研究平台，因企業集團治理結構之特性，集團內之附屬公司之決策集中於主要控股股東，因此關係公司之間之策略擬定，可利用利潤移轉之方式，降低集團整體之稅負。然而，控股股東亦可放棄此操縱稅負之機會，避免增加潛在之非稅成本，並且維持集團控制權。 為鼓勵特定地區和行業經濟之發展，不少國家政府提供一系列的企業所得稅稅收優惠（免稅，降低稅率，免稅和退稅）。在台灣，母公司和子公司需編報合併財務報告，但於納稅申報時，不像美國企業，台灣企業並不採合併徵稅政策。因此，國內集團企業可利用利潤之移轉，從高稅率附屬公司轉移至低稅率之附屬公司，以減少整體企業之稅負，並增加稅後收入。然而，少許的稅收最小化策略導致帳面收益下降，而這樣的策略會造成使資本市場壓力或代理問題所產生之非稅成本上升。 對於大部份受外部審計規範之台灣企業，此論文針對國內企業集團與非企業集團之利潤移轉，利用單變量及多變量回歸分析進行檢測。檢測結果支持集團企業進行降低稅務之利潤移轉活動。檢測發現，利潤移轉之規模取決於有關非稅成本之因素，如控股股東之收益及現金流量權之影響。收入轉移的途徑主要是通過操縱操作，而不是營業外收入，這表明轉讓定價可能是一個可能的渠道。這項研究提供了關於在轄區收入的轉移活動的見解。This paper aims to examine the income shifting activities Taiwanese corporations conduct within jurisdictions to reduce tax liabilities. Taiwanese business groups provide a good example to explore within jurisdiction the tax motivated income shifting intention because under the uncharacteristic governance structure of business group firms, each firm, under the controlling owner of the group, may develop a coordinated strategy with the other affiliates to reduce overall tax burdens. However, controlling shareholders may be willing to forgo tax benefits to avoid the non-tax cost of a potential price discount, either to maintain the controlling power or to reduce the transaction costs. To encourage economic development in specific regions and industries, quite a few governments offer a series of corporate income tax incentives (tax exemptions, reduced tax rates, tax holidays, and tax refunds). In Taiwan, parent and subsidiary companies are consolidated for financial reporting, but not for tax return purposes. That is unlike U.S. firms, Taiwan companies are not taxed on a consolidated basis. Therefore, shifting income from affiliates with high tax rates to those with low tax rates within a domestic business group can substantially reduce firms’ tax burdens and increase reported after-tax book income. However several tax-minimizing strategies result in lowering reported book income, which may lead to increased non-tax costs arising from capital market pressure or agency problems. For a large proportion of Taiwanese companies subject to external audits, I conduct univariate and multivariate regression analyses on income shifting behavior of business group firms compared with non-business group firms. The result supports the notion that business group firms conduct tax-motivated income shifting activities. The scale of income shifting is found to depend on its effect on nontax cost factors such as earnings and cash flow rights of the controlling shareholders. The ways of income shifting occurs mainly through manipulating operating rather than non-operating income, suggesting that transfer pricing could be a likely channel. This study provides insights on within-jurisdictional income shifting activities.1201259 bytesapplication/pdf論文公開時間: 2015/8/20論文使用權限: 同意有償授權(權利金給回饋學校)利潤移轉集團企業節稅現金流量權非稅成本income shiftingbusiness groupstax savingcashflow rightsnontax costs[SDGs]SDG8thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/274770/1/ntu-103-R02724060-1.pdf