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• Main Authors: Ching-Hann Lin, 林清漢
• Other Authors: Ken Hung
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/99682487793454310670

碩士 === 國立東華大學 === 企業管理學系 === 91 === Additional ten percent surtax on undistributed earnings has been imposed for four years since 1998 in accord with The Integration of Income Tax System. The corporation must file a return for the additional 10% surtax on undistributed earnings every year. This report concludes different viewpoints of scholars, accountants, tax officers and businessmen as follows: 1.The additional 10% surtax on undistributed earnings becomes very complex. 2.The different definition of undistributed earnings between tax accounting and financial accounting makes the treatment of accounting more complex. 3.The cost of taxation rises, because the national tax administration offices have to increase the number of auditor to audit the calculation and imputation of tax credit ratios and the items of retained earnings. Government decision makers, scholars, accountants, tax officers and businessmen are sharply divided in this issue. In order to seek a simple and reasonable approach for taxpayers, we conduct an empirical research analyzing whether the additional 10% surtax on undistributed earnings should be abolished. It is anticipated that this report will improve the tax policy of retained earnings achieving equitable tax burden for business entities and individuals.