台灣中小企業大多都是以稅務為導向，使得稅務領導財務會計之現象存在，中小企業會計處理受到稅法規定之影響，也使得中小企業財務報表稅務化，企業經營實況嚴重受到扭曲，破壞企業財務報表之可信度。因此產生探討中小企業如何對課稅所得進行管理的研究，藉此探討中小企業會使用何種方式來進行盈餘管理，並且利用哪些工具調整其課稅所得，進而達成中小企業所期望之結果。
    調查分析結果主要發現：（一）企業稅負考量、各年度間所得平穩之考量以及擔心課稅所得過高或過低引起稅捐機關之注意時，是誘使中小企業對課稅所得進行管理的三個主要動機。（二）企業考量股東之個人稅務規劃、缺乏專業人士之輔導以及會計專業知識不足時，為中小企業認為課稅所得管理的限制最重要三項。（三）在課稅所得管理之方法使用上，中小企業會運用費用認列與否以及應計基礎下收入時點的操作，達成其課稅所得管理的目的。（四）當企業獲利狀況與繳稅情形較高時，使用課稅所得管理之方法反而較少。（五）企業採用較多的課稅所得管理方法尤其是對收入操弄，其會計人員工作滿意度就會較低。
    當中小企業在採行課稅所得管理時，應瞭解採行企業課稅所得管理之方法，以免誤觸法律遭受處罰而得不償失。且中小企業在公司治理上應該避免股東對公司之影響力過大，而使股東任意妄為。對其員工應該落實更多的教育訓練，除了可讓員工增進其專業知識外，又可提升員工對公司之向心力。而政府輔導機關應加強查核公司之交易對象是否為本身在境外成立之公司，以免造成公司與個人之盈餘都放置於國外，使國庫稅收減少，加速貧富之差距。

Small and Medium-Scale Enterprises in Taiwan are mostly tax-administration oriented, which enables the existence of phenomenon like tax administration driving and leading the financial and accounting affairs. Therefore the accounting processing is affected by the tax law prescription which leads to the financial statement influenced by tax administration practice. Thus, the enterprise management situations are severely affected and this downgraded the trustworthiness of the enterprise financial statement. Hence, the research to explore how to manage the taxable income for the small and medium size corporations becomes imperative. Through this study, this thesis is to explore what kind of methods the small and medium size corporations utilize, in order to proceed its respective surplus management, in addition to what kind of tools are applied to adjust its respective taxable incomes. And hopefully, the end results match what these small and medium size corporations are expecting.   
   The survey findings primarily point out：(1) Enterprise tax consideration and income stability consideration for each of the past fiscal years, in addition to concerns that inviting the tax agency’s awareness and subsequent focus onto the excessive or extremely low incomes of the corporations. These are the three main elements that propel the small and medium size corporations to engage taxable income management. (2) Enterprise evaluation on shareholder’s individual tax administration planning, lack of professional counseling and accounting professional knowledge are the three vital parts which handicap the taxable income management practices for the small and medium size corporations. (3) In the methodical applications for taxable income management, small and medium size corporations would apply or withhold the expense write off, in addition whether taking into consideration of the timed operation of recording such event.  The end result would be meeting the goal of managing the taxable incomes. (4) When the enterprise profitability and taxable income are higher than expected, then this method of managing the taxable income would be rarely applied.  (5) The taxable income managements that are most likely adopted by enterprises are prone to maneuvering the incomes which result with less work satisfaction from the accounting personnel.
   When small and medium size corporations adopt the taxable income management practices, they should be well aware of the management practices to prevent inadvertent law-breaking practices and resulted with fines or sanctions afterwards. Alternatively, small and medium size corporations shall make every effort to prevent the shareholders exerting undue influences in the arena of corporate governance, which only entails with the shareholder’s foolhardiness.  As for the employees, it should implement more educational trainings, therefore the employees not only can enhance themselves with professional knowledge, but also this practice would result with more of the employee loyalties to the company. Consequently the government counseling agencies should enhance the compliance measures in regard to the corporation’s transaction partners to ensure these partners are not the corporations located abroad.  As result, the earnings and profits of the corporations are placed abroad.  This entails with less taxable revenue and with the end result of broadening the income gap domestically.

目錄
第一章	緒論 ........................................................................................1
第一節	研究背景與動機 ...........................................................................1  
第二節	研究目的 .......................................................................................2
第三節	論文結構與流程 ...........................................................................3 
第二章	文獻探討 ................................................................................5 
第一節	中小企業定義...............................................................................5 
第二節	盈餘管理......................................................................................12
第三節	課稅所得定義……………..........................................................18 
第三章	研究方法 ..............................................................................21
第一節	研究問題 .....................................................................................21
第二節	問卷架構 .....................................................................................22 
第三節	問卷設計與研究對象 .................................................................23
第四節  變數之定義與衡量 …...………………………………………24
第五節	資料分析方法……........................................................ ............26
第四章	實證結果分析……………………….................................28 
第一節	敘述統計說明 ............................................................................28 
第二節	課稅所得管理動機與限制之分析............................................29
第三節	各種課稅所得管理方法分析…………………………………32
第四節	主要課稅所得管理方法之檢定………………………………36
第五章	結論、限制與建議………………….................................47 
第一節	研究結論與管理意涵 …..........................................................47 
第二節  研究限制……............................................................................54
第三節  研究建議………………………………………………………55
參考文獻 …………………………………………..………………………….56
附錄……………………………………………………………………………58
.

圖目錄
圖 1-1 研究流程  -------------------------------------------------------------------------------- 4
圖3-1 問卷架構 -------------------------------------------------------------------------------- 22
                                
                                表目錄
表2-1     英美兩國對中小企業定性定義彙整表----------------------------------------- 6
表2-2     各國之中小企業定量定義彙整表----------------------------------------------- 7
表 2-3     我國中小企業定義演變過程彙整表-------------------------------------------- 9
表3-1     樣本分布表------------------------------------------------------------------------- 23
表4-1.1   課稅所得管理動機之次數分配表------------------ ---------------------------- 28
表4-1.2   課稅所得管理限制之次數分配表------------------------------------- --------- 28
表4-2.1   課稅所得管理之動機----------------------------------------------------------- 29
表4-2.2   課稅所得管理之限制----------------------------------------------------------- 31
表4-3.1   課稅所得管理方法統計表-----------------------------------------------------35
表4-4.1   股東持股比率與課稅所得管理方法之檢定 --------------------------------- 37
表4-4.2   事務所經驗與課稅所得管理方法之檢定--------------------------------------37
表4-4.3  單因子變異數分析總表----------------------------------------------------------- 41
表4-4.4  獲利狀況與整體課稅所得管理方法之迴歸分析表---------------------------42
表4-4.5  獲利狀況與常用十二項課稅所得管理方法之迴歸分析表------------------43
表4-4.6  獲利狀況與課稅所得管理方法收入面、費用面之迴歸分析表-------------43
表4-4.7  繳稅情形與整體課稅所得管理方法之迴歸分析表---------------------------44
表4-4.8  繳稅情形與常用十二項課稅所得管理方法之迴歸分析表------------------44
表4-4.9  繳稅情形與課稅所得管理方法收入面、費用面之迴歸分析表--------------44
表4-4.10 會計人員工作滿意度與整體課稅所得管理方法之迴歸分析表------------45
表4-4.11 會計人員工作滿意度與常用十二項課稅所得管理方法之迴歸分析表---45
表4-4.12 會計人員工作滿意度與課稅所得管理方法收入、費用面之迴歸分析表-46

附錄
附錄一、問卷 ----------------------------------------------------------------------------------------58
附錄二、單因子變異數分析 --------------------------------------------------------------------------62
附錄三、常用五項課稅所得管理方法之迴歸分析------------------------------------------65
附錄四、課稅所得管理方法統計表------------------------------------------------------66

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