請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/6174
標題: | 「導入IFRS在開帳日調整之保留盈餘」所引發之稅務議題 Tax Issues Arising from the Adoption of IFRS -How to Deal With the Adjustments of Retained Earnings- |
作者: | Tzung-Yo Ko 柯宗佑 |
指導教授: | 葛克昌(Keh-Chang Gee) |
關鍵字: | 國際財務報報導準則,財稅關係,量能原則,變動所得,信賴保護, IFRS,ability to pay principle,variable income,principle of legitimate expectation, |
出版年 : | 2013 |
學位: | 碩士 |
摘要: | 為與國際接軌,我國上市櫃公司已於2013年全面改採國際財務報報導準則(International Financial Reporting Standards, 簡稱IFRS)。由於IFRS與我國之ROCGAAP對於交易之衡量、認列上有許多不一致之地方,而IFRS1要求企業應追溯適用IFRS之規定(除17項得免追溯及5項強制排除追溯項目外),也就是轉換日前所有的交易都須依照IFRS之規定溯及的衡量、認列,而IFRS與ROCGAAP不一致者直接調整保留盈餘。此出現於財務報表中之保留盈餘調整數,在稅法上引起了三個主要問題,第一,該保留盈餘調整數是否該課徵營利事業所得稅;第二,該保留盈餘調整數在兩稅合一制度下對小股東有何影響,是否造成其可扣抵稅額降低、是否對其造成類似變動所得之效果,又小股東有何憲法上權利得以主張?第三,該保留盈餘調整數是否需課徵未分配盈餘稅,又若是保留盈餘調「減」之情形,是否能作為稅基減項?
主管機關針對上述三大問題,從2009年開始即不斷在做回應,而2012年12月公布之最新所得稅法修正草案主要也是為了解決此問題。本文除了蒐集外國立法例外,主要係以稅法原理原則,例如財稅關係、量能原則、信賴保護原則等分析上述三大問題在法理上應如何解決,期待能對此社會關注之重要議題貢獻一己之力。 To be more in line with international practice, public listed companies in Taiwan have to adopt International Financial Reporting Standards (IFRS) by 2013. Because there are some differences between ROCGAAP and IFRS, adjustments of retained earnings are required to move from previous GAAP to IFRS at the time of first-time adoption. There are several issues that need to be addressed due to the adjustments of retained earnings. For example, whether the adjustments of retained earnings should be taxed or not (including both income tax and income tax on undistributed earnings). Another question is how to deal with the adjustments of retained earnings under the integrated income tax system, especially the problem of variable income. Competent authorities have responded those issues mentioned above since 2009. The latest revised draft for income tax is also made to solve the same problem. In this paper, the author makes some researches into how other countries deal with, and analyze the problem with principle of legitimate expectation, ability to pay principle, and the relationship between accounting principles and taxation, etc. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/6174 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 法律學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-102-1.pdf | 2.07 MB | Adobe PDF | 檢視/開啟 |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。