The effect of adopting international financial reporting standards on the income tax levy

台灣為了降低企業於國際資本市場之籌資成本，且考量國際間之商業交易日趨頻繁，因此金管會宣布自2013年開始公開發行公司分階段採用國際財務報導準則(IFRSs)編製財務報表。導入IFRSs，不僅影響企業會計面財務報表之變動，亦對企業之稅務面產生重大影響，徵納雙方均面對一樣的改變，因此稅捐稽徵機關亦面對著衝擊。 目前已導入IFRSs之國家，隨著會計原則改變，稅法上多有相關修改。而此種修改，和該國係採財稅一致或財稅獨立皆有相關。此外，依循稅法原則的探討，我國稅法原則基本上係採量能課稅原則，即依納稅人之負擔能力課稅，而IFRSs的導入，則能協助稽徵機關了解企業之負擔能力。 本文透過文獻分析與比較分析法，對現行財務會計準則與IFRSs規定進行差異分析比較，藉由分別探討七個因我國適用IFRSs產生之徵納雙方須面對稅務議題，得出我國適合的財稅關係應採財稅一致處理，並建議主管稽徵機關在因應IFRSs的導入應適當的修正稅法，而非在不改變原稅法下，以解釋函令因應。In order to reduce the cost of financing in the international capital market and considerate the transaction of international enterprises more frequently, Taiwan's Financial Supervisory Commission (FSC) announced that public companies must establish phased implementation of International Financial Reporting Standards (IFRSs) for financial statements preparation starting in 2013. The introduction of IFRSs not only has influence on the financial statements of corporations but also have significant impact on the business tax. The levy and taxpayer both sides oppose each other are facing the same problem. The tax authorities also must deal with the influence of International Financial Reporting Standards. The countries adopting the IFRS have revised their tax laws correspondingly by changing of accounting principle. Polices of tax laws will influence by relationship between accounting and taxation. According to the ability to pay principle, the tax authorities can know the ability of companies by IFRSs. The study reviewed and analyzed literature related IFRSs and introduced our State blueprint for the promotion of IFRSs through literature review and comparative analysis, in addition to conducting different analysis comparisons between existing financial accounting standards and IFRS. The study further analyzed on seven taxation issues on the applicable IFRSs to tax payer and the levy. According to these analysis is recommended to solve the problems of the tax laws influenced by IFRSs. Finally, government authorities are recommended to modify related laws and regulations