The Effect of New Enterprise Income Tax Law and Labor Contract Law on Effective Tax Rates of Taiwan Companies
| Autor: | Ting-chun Liu, 劉庭君 |
|---|---|
| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 Mainland China has attracted a huge amount of foreign investment by its cheap labor and raw material, plus and lots of preferential policies on taxes which aim to improve the rate of gross profit and competitiveness through cost cutting. However, with Mainland China’s accession to the World Trade Organization (WTO) and the development of economic globalization, the new Enterprise Income Tax Law and Labor Contract Law began to come into force on Jan.1, 2008. The research mainly aims to understand the effects of the implementation of the new Enterprise Income Tax Law and Labor Contract Law on the effective tax rates of Taiwan companies. The research uses consolidated financial statements from 2005 to 2009 of the TSEC Listed and OTC Taiwanese Companies as samples. The empirical result shows that the effective tax rates of the TSEC Listed and OTC Taiwanese Companies have being increased significantly since Mainland China implemented the new Enterprise Income Tax Law and Labor Contract Law. Moreover, the larger amount Taiwan companies invest to Mainland, the larger effect the tax rate changes of the Mainland China impose on Taiwan companies. Apart from that, it also shows if the TSEC Listed and OTC Taiwanese Companies who invest to Mainland China are of electronics industry, the effective tax rates are significantly lower than those of other industries. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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