我國導入IFRS對企業財稅差異影響之研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/38144

Title:	我國導入IFRS對企業財稅差異影響之研究 A Study of the Impact on Book-Tax Differences with the Implementation of IFRS in Taiwan
Authors:	王千芳
Contributors:	會計學系
Keywords:	國際會計準則財稅差異國際財務報導準則 international accounting standards Book-Tax Differences international financial reporting standards
Date:	2017
Issue Date:	2017-09-20 11:30:31 (UTC+8)
Abstract:	我國行政院金融監督管理委員會規定上市上櫃公司於2013年開始以國際財務報導準則編製財務報表，以期與國際接軌。各國採用國際財務報導準則為編製財務報表基準的主要原因，在於國際財務報導準則對於公司的經濟實質與母子公司間合併報表的重視。現今企業交易行為越發複雜，且採取跨國經營與赴海外設立子公司的情況越發普遍，國際化已是大型企業必然的發展。維持採用以往美國規則的方式認定交易，容易產生人為的操控會計進而導致弊案的發生。本研究目的為探討IFRS導入後是否會擴大財務會計與我國稅法規定對企業所得差異之影響，以國際財務報導準則導入時企業的財稅差異變動數，建立迴歸模型，分析導入IFRS對財稅差異數變動的影響因素，進行實證探討。迴歸結果顯示，企業在導入國際財務報導準則後，財務所得與稅務所得之差異數並沒有顯著變化。不過，本研究又選擇了在相同科目下，兩套準則中有不同會計規範的會計科目：應計退休金負債、遞延所得稅、處份投資利得與損失作為解釋財稅差異變化的因子，發現導入新的會計準則後上述會計科目有顯著效果。 FSC of Taiwan announced a new regulation that all publicly traded companies should prepare its financial statements into International Financial Reporting Standards (IFRS) format beginning 2013. Countries adopt international accounting standards for the preparation of the finan-cial statements . Due to the importance of IFRS to reflect company's economic sub-stance and the consolidated statements of the parent subsidiary companies. Presently, transactions of enterprises have become complicated, and the development toward in-ternationalization such as establishment of subsidiaries overseas have also been obvious. Staying with the rule-based accounting principle originated from the United States in keeping track with transaction , will be -prone to manipulation of accounting methods and even might lead to scandal and frauds. The purpose of study is to explore whether the differences between financial ac-counting income and taxable income, the so-called book tax differences. Increased with the implementation of IFRS in Taiwan, using public listed corporation data. A regression model is built to explain the changes in book-tax difference after the introduction and the new IFRS system is as a dummy variable in empirical analysis. Our results show that, when the international accounting standards are introduced, the research hypothesis that BOT will increase is not supported. However, deferred in-come tax liability did demonstrate a significant impact of the changes of the BTD.
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