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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/71877

    Title: 營所稅調降對薪資的影響-以台灣上市上櫃電子業公司為例
    Authors: 張馨文;Chang,Hsin-wen
    Contributors: 產業經濟研究所在職專班
    Keywords: 營所稅調降;電子業;薪資
    Date: 2016-07-15
    Issue Date: 2016-10-13 14:01:02 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 營利事業所得稅經政府兩度調整後,於2010年度自原本的25%降至17%。而政府調降稅率的目的之一,在於使台灣稅率水準與接近或低於鄰近國家,藉此提升租稅競爭力、吸引本國廠商及外資來台投資意願,間接帶動薪資所得成長。
    ;In 2010, Taiwanese government has reduced profit-seeking enterprise income tax from 25% to 17%, and one of the main purposes of this policy is to make Taiwan become a relative competitive country in tax for investment than neighboring countries.
    Theoretically, lower enterprise income tax may induce higher investment, leading to higher capital per worker, higher worker productivity, and eventually, rising wages if workers are paid by their marginal product.
    To examine the incidence of enterprise income tax reform in 2010 on wages, this study uses 2006~2014 financial reports of Taiwan listed electronics companies drawn from the data bank of Taiwan Economic Journal (TEJ). The results shows that no matter we take the whole electronics industry, or separately take Semiconductors Manufacturing; Electronic Parts and Components Manufacturing; Communication Network Industry as sample, average wage significantly increases after the tax reform. It suggests that for the electronics industry, decreasing profit-seeking enterprise income tax results in increasing the average wage, as the expectation of Taiwanese government.
    Appears in Collections:[產業經濟研究所碩士在職專班 ] 博碩士論文

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