本研究運用Libby (1995)之績效模型，探討我國稅務會計人員執行兩稅合一 績效之影響因素，根據Libby (1995)之績效模型，績效決定於知識及能力，而知 識則受經驗與能力之影響。本文以「年度結算申報」、「未分配盈餘加徵10%計 算與申報」、「兩稅合一租稅規劃」三工作勝任能力來衡量會計人員執行兩稅合 一之績效，知識則依「新」、「舊」分為兩稅合一知識與一般營利事業所得稅知 識，並以「教育程度」衡量一般解決問題能力;以「職業屬性」、「年資」、「在 學教育」衡量經驗。 研究結果發現，影響「一般營利事業所得稅知識」高低之因素包含職業屬 性、年資，而不受一般解決問題能力、在學教育(主修科系)所影響;影響「兩稅 合一知識」高低之因素則為職業屬性、一般解決問題能力及「一般營利事業所 得稅知識J' 而不受年資及在學教育(主修科系)所影響。知識越高者，執行與該 知識相關之工作績效越好，故「一般營利事業所得稅知識」高低與執行「期未 結算申報」績效呈正相關[兩稅合一知識」與「未分配盈餘加徵10%的計算與申報」績效呈正相闕；「一般營利事業所得稅知識」、「兩稅合一知識」亦與「租 稅規劃」相關。一般解決問題能力與執行兩稅合一相關工作績效，則無顯著關 係。 本研究亦發現受試者普遍認為兩稅合一後相關工作較兩稅合一前困難，但 除了中小企業之稅務會計人員外;其他屬性(會計師業、記帳業及大企業)之稅務 會計人員則大都認為自己「能勝任」兩稅合一後相關工作。受試者亦認為外部 教育機構所開立之兩稅合一進修班或研討會對其在兩稅合一知識的吸收上，幫 助最大。此外，我們發現雖然記帳業者之知識測試成績較會計師低，但其自我 績效評估則較會計師為優，值得供未來研究參考。

This study employs Libby's Antecedent and Consequence of Knowledge Model (1996) to investigate the determinants of performance on implementing the new tax system - the integrated income tax system. According to Libby's model, performance is a function of knowledge and ability, and experience and ability are the antecedent of know ledge. Performance measured is focused on three types of task, the filing of tax return，the computation of undistributed earnings for 10% extra enterprise income tax, and tax planning under the integrated income tax system. Knowledge is defined as “specific knowledge in the integrated income tax regulations" and “general enterprise income tax knowledge". General problem-solving ability is measured by education level, and experience is caught by the subject's career attribute， career duration and school instruction. The survey results show that 由e career attribute and career duration have impact on the general enterprise income tax knowledge. Career attribute, general problem-solving ability and general income tax knowledge determine the specific knowledge in the integrated income tax regulations. The results also support that those who possess more knowledge perform belter while they are doing their jobs, which related to what they had learnt before. So, those with sufficient "General income tax knowledge" performs better in “ the filing of tax return" and those with sufficient "knowledge in the integrated income tax regulations" also performs well in “the computation of 10% extra income tax on undistributed earnings." Meanwhile, “General income tax knowledge" and “specific knowledge in the integr.ted income tax regulations" are related to the performance of“ tax planning". In addition, we also find that the bookkeeping .gents grade themselves more optimistic than the CPA does, although the knowledge score of the bookkeeping agent is lower than CPA's score.

本文運用Libby(1995)之績效模型，利用問卷調查方式實地採討影響我國稅務會計人員執行兩稅合一能力及績效之因素，同時也採索會計人員進修兩稅合一新知時，那些學習管道最為有效。實證結果示不管是會計師業、記帳業、上市上櫃公司或中小企業之稅務會計人員明認為兩稅合一後，「期末結算申報」、「未分配盈餘加徵10%的計算與申報」、「租稅規劃」確較兩稅合一前難，惟除中小企業之稅務會計人員外，會計師業、記帳業者及上市上櫃公司稅務會計人員則皆「不」認為自己「不能勝任」兩稅合一後相關工作。而各種學習管道中，受試者認為外部教育機構（含學校、公會、管理顧問公司．．．等）所開立之兩稅合一進修班或研討會對其在兩稅合一知識的叫收上，幫助最大；稅捐稽徵機關所舉辦之宣傳、訓練課程則次之，公司在識訓練與報章雜誌對其吸收兩稅合一知識之幫助則更次之。本研究實證結果亦支持工作績效決定於相關知識及一般解決問題之能力，而知識則受學習與工作經驗及能力之影響。上述發現可供政府租稅決策，及企業選擇會計人員及訓練管道之慘考。