本論文探討從1994年到2004年台灣上市公司帳面-課稅所得差異的變化趨勢與來源，尤其重視盈餘管理對其所造成之影響。本論文根據財務報表推論企業之課稅所得，並且計算其與帳面所得之差距。從這些資料中，作者研究在兩系統下產生的報導所得差距變化的趨勢，並瞭解可用那些經濟因素、財務準則、租稅法律來加以解釋。永久性差異與暫時性差異雖同源於兩系統規範差異，但其意涵卻大異其趣，不應同等視之。
其次，本研究建立一所得稅費用盈餘管理衡量，並探討其與裁量性應計項目之相關性。由於GAAP與稅法規範差異、租稅規劃活動與盈餘管理均為產生帳面-課稅所得差異的來源，本研究利用橫斷面模型建立裁量性的帳面-課稅所所得差異，此部分為管理者機會性的積極租稅報導行為，據以探討其對盈餘管理行為之影響。
研究結果顯示：
(1)本論文發現我國帳面-課稅所得差異的走勢如同美國有擴大的趨勢，尤其在2001年以後，其中暫時性差異在2001年前為負數，之後轉正，表示由淨遞延所得稅資產(遞延所得稅利益)轉變為淨遞延所稅負債(遞延所得稅費用)。而永久性差異佔總差異比重極高，因此，兩者走勢相似。產業別分析則發現電子業、塑膠工業有較高的帳面-課稅所得總差異。
(2)在控制GAAP與稅法規範差異、租稅規劃等影響因素後，發現資本市場、紅利計劃與債務契約等衍生之財務報導誘因對暫時性差異的影響並不重大，但對總差異、永久性差異有重大之影響。
(3)所得稅費用盈餘管理可提高對偵測財務報導管理之效果。
(4)所得稅費用盈餘管理在偵測財務報導管理上優於暫時性差異及第四季有效稅率變動等裁量性差異。
(5)台灣之上市公司會同時積極地運用財務面的裁量性應計項目與稅務面的所得稅費用盈餘管理達到盈餘管理目標，尤其帳面-課稅所得差異低的情況下；倘若有高額帳面-課稅所得差異者，則不會同時積極運用所得稅費用盈餘管理、裁量性應計項目作為盈餘管理的工具。
本論文實證結論支持帳面-課稅所得差異存有盈餘品質資訊的觀點，企業也會因帳面-課稅所得差異數額的高低決定其盈餘管理行為。

This thesis probes into the tendency and reasons of the book-tax income difference in Taiwan listed company from 1994 to 2004. The authors especially pay attention to the actions of the earnings management to cause its influence. In this thesis, the authors not only infer the taxation income from enterprises of financial statement but also calculate the difference between the taxation income and book income. According to these data and information, we can understand the difference tendency of two income report systems, and to find out what can be employed to interpret the situation, such as those economic factors, financial rule, or tax law. Because the permanent difference and the temporary difference of book-tax income mainly results from the difference of two standardizing systems; meanwhile, the difference may imply many important financial information about the actions of the earnings management of company or enterprise.
In addition, this thesis constructs a theoretical framework for investigating the discrete book-tax difference (income tax expenses earnings management), and to explore its detective effectiveness in the actions of earnings management. Total book-tax differences is interpreted as a function of accounting-tax misalignment, tax planning and earnings management. This thesis also implements a cross-sectional model to identify normal book-tax difference that is caused by accounting-tax misalignment and tax planning. Therefore, the discrete book-tax difference not only can reflect the opportunistic actions of earnings management because of the managerial choices in aggressive tax reporting, but also can quantify the level of management manipulations.
The results of study are shown as follows:
1. This thesis finds the tendency of the book-tax difference in our country has the expanding phenomenon that looks as U.S.A., it is more obvious after 2001. In Taiwan, the temporary difference is the negative number before 2001, later became a positive number. The situation has shown that the net deferred income tax debt has transform into the net deferred income tax assets. Because the permanent difference has extremely high proportion in the total difference, therefore, the two difference tendencies are similar. However, both the electron industry and the plastics industry have higher total book-tax income difference.
2. After controlling the influence of accounting-tax misalignment and tax planning, the management incentives result from the financial report objects of capital market, dividend plan and debt contract will have not great impact on temporary difference, but it have great influence on total difference and permanent difference.
3. The detective power of the income tax expenses earnings management is superior to the effect of both the temporary difference and the fourth season valid tax rate change.
4. Taiwan’s listed company will simultaneously use the discrete accrual and income tax expenses to achieve the objectives of earnings management, especially under the situations of low book-tax income difference. However, under high book-tax income difference will not.
The study results of this thesis support the view that the book- income difference implies the information of earnings quality. In addition, the enterprise also can determine their earnings management behavior by the book-tax income difference level.

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