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題 名 | 兩稅合一對股票投資人影響之研究=The Effect of Integrating Income Tax on Stock Investors in Taiwan |
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作 者 | 陳美嬪; 曾俊堯; | 書刊名 | 朝陽學報 |
卷 期 | 5 2000.08[民89.08] |
頁 次 | 頁227-240 |
分類號 | 567.21 |
關鍵詞 | 兩稅合一; 股票投資; Integrating income tax; Stock investment; |
語 文 | 中文(Chinese) |
中文摘要 | 我國已於民國八十七年開始實施兩稅合一制度,此制度不但影響到投資人的理財規劃,也影響投資人之再投資意願、對國家實行新稅制之支持與配合,影響國家稅收多寡等。研究針對股票投資人對新稅制的基本認知為何、參與除權除息及參加上市公司符合緩課股票股利之考量為何等,作一深入探討。本研究以投資股票的國內自然人為研究主體,採郵寄問卷方式收集資料。結果發現投資者對於兩稅合一制度的基本認知大部份都有正確的看法,但是不認為此制度會造成政府財政支出的困難,另一方面,投資者對於股利緩課的看法不甚瞭解,有賴政府加以宣導;而是否參加除權除息,除了考慮本身稅率高低外,也要考量發放股利的種類不同等。 |
英文摘要 | Income Tax Integration System was adopted in Taiwan in 1998. The tax integration influences several issues. They include the investors' financial planning, investors' reinvested willingness, their attitude toward the adoption of new tax system, and the amount changes of tax revenues of government. The study focus on the discussions of the stock investors' understandings of the new tax system, the elements needed to be sidered when inverstors choose to attain dividend and deferred tax. The research object mains at the natural person. The samples of this study is drawn form the stock brokers. The results of the study are the stock investors in Taiwan mostly have basic understanding about the Income Tax Integration System and they do not think the new tax system will decrease the tax revenue of government. On the other hand, the investors mostly do not understand when to choose deferred tax. The investor also not understand clearly when attain dividend, they need to consider their own income tax rate as well as the differences of the dividends. |
本系統中英文摘要資訊取自各篇刊載內容。