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

NCUIR > School of Management at National Central University > Executive Master of Industrial Economics > Electronic Thesis & Dissertation > Item 987654321/71877

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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。理論上，若勞工的報酬取決於其邊際產量，則一國的公司所得稅調升，會使資金移動到其他稅率較低的國家，並投資當地產業。而此投資結果會促使該地企業的人均資本增加、使勞動生產力升高，進而提高薪資水準。為驗證政府降稅政策對於薪資的影響，本研究使用了2006年至2014年TEJ資料庫中，電子業上市上櫃公司的財務資料進行實證分析。研究結果發現，無論是整體電子業，或是薪資水準不同的個別產業如半導體產業、電子零組件業，及通信網路業，其平均薪資在政策後皆呈現顯著的上升，顯示營所稅調降政策對於電子產業平均薪資的影響，的確有著政府所預期的效果。 ;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:	[Executive Master of Industrial Economics] Electronic Thesis & Dissertation

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