| Summary: | 碩士 === 國立交通大學 === 管理學院經營管理學程 === 107 === The purpose of this study is that under the government's policy guidance of social justice and the continued opposition of civil society forces to the violation of the fairness of taxation, the Ministry of Finance finally made reference to the tax reforms of other countries and the opinions of all parties in society to evaluate domestic and foreign dividends income and overall income tax rate. This tax reform has been evaluated by the joint research of industry and government in the entire year of 2017. Finally, it was formulated by the Ministry of Finance and submitted to the Legislative Yuan for review and approval. The tax rate for foreign dividends was increased from 20% to 21%, and the two-stage dividend income of foreign capital increased the total tax rate from 33.6% to 36.8%, which began on January 1, 2018. With the tax reform of foreign capital dividends income, studies on the dynamic trend of the Foreign Capital trading amount in Taiwan Stock Market during evaluation and implementation Period of an Increase in the Rate of Foreign Capital Dividends.
According to the empirical results of this study, before the uncertainty of the foreign capital dividend income assessment was eliminated, foreign capital chose to sell stocks to avoid the risk of uncertainty when tax reform information revealed time after time during the assessment period from January 2017 to December 2017, and the high-tech category (HT) was far more affected. During the implementation after the tax reform was approved by the Legislative Yuan, from January 2018 to December 2018, it had the phenomenon of rally defying the negative news. The trading amount of foreign capital has not decreased over time.
|
|---|
