| Name | MING-CHIN CHEN |
|---|---|
| Office Tel No. | 81133 |
| Research Expertise | Tax Law, Tax Accounting, Financial Accounting, Corporate Governance |
| Teaching Field | 稅法、稅務會計、財務會計 |
| Job Title | Professor |
- Journal Paper
- Conference Paper
- Book / Book Chapter
- Project
- Research Project
- Degrees
- Experience
- Honor
| Year | Paper Title |
|---|---|
| 2023 | 李桓伊*;陳明進, 2023.03, '家族企業之未來環保支出揭露與其經濟後果, ' 中山管理評論, pp.forthcoming.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 109460, Mar. 2023 |
| 2022 | 陳明進, 2022.04, '可扣抵稅額減半及富人稅對我國上市櫃公司股利政策之影響—家族企業與非家族企業之差異, ' 臺大管理論叢, Vol.32, No.1, pp.45-92.(TSSCI, SCOPUS), vol. 432812, Apr. 2022 |
| 2022 | Ming-Chin Chen;Chia-Wen Chang*, 2022.04, 'The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings, ' Asia-Pacific Journal of Accounting & Economics, Vol.29, No.2, pp.451-471.(SSCI, TSSCI, SCOPUS)(*為通訊作者), vol. 428098, Apr. 2022 |
| 2021 | 陳明進;汪瑞芝;黃美珠*, 2021.12, '我國稅務會計文獻回顧, ' 會計審計論叢, Vol.11, No.2, pp.1-42.(TSSCI)(*為通訊作者), vol. 440226, Dec. 2021 |
| 2021 | 李桓伊, 2021.08, '員工流動率與非主管員工薪資對公司避稅之影響, ' 管理學報, Vol.38, No.2, pp.175-202.(TSSCI), vol. 432811, Aug. 2021 |
| 2021 | 李桓伊, 2021.03, '當期所得稅費用估計誤差與公司價值之關聯。藎券市場營展季刊, ' 證券市場季刊, Vol.33, No.1, pp.95-132.(TSSCI), vol. 432813, Mar. 2021 |
| 2020 | Ming-Chin Chen;Chia-Wen Chang*;Mei-Chueh Lee, 2020.10, 'The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design, ' Review of Quantitative Finance and Accounting, No.54, pp.273–296.(SCOPUS)(*為通訊作者), vol. 422300, Oct. 2020 |
| 2020 | 李桓伊*;陳明進, 2020.09, '當期所得稅費用估計誤差與公司價值之關聯, ' 證券市場季刊, Vol.accepted, pp.Forthcoming.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 428099, Sep. 2020 |
| 2017 | 陳明進*;李桓伊, 2017.06, '產業創新條例限縮研發支出投資抵減對公司研究發展支出之影響, ' 管理學報, Vol.34, No.2, pp.277-305.(TSSCI)(*為通訊作者), vol. 424913, Jun. 2017 |
| 2017 | Ming-Chin Chen;Sanjay Gupta*, 2017.04, 'The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy, ' JOURNAL OF CONTEMPORARY ACCOUNTING AND ECONOMICS, Vol.13, No.1, pp.52-68.(SSCI)(*為通訊作者), vol. 412184, Apr. 2017 |
| 2017 | Chia-Wen Chang;Ming-Chin Chen*;Vincent Y.S. Chen, 2017.04, 'Are Corporate Tax Reductions Real Benefits under Imputation Systems?, ' European Accounting Review, Vol.26, No.2, pp.215-237.(SSCI)(*為通訊作者), vol. 409844, Apr. 2017 |
| 2015 | 郭瑞基*;陳明進, 2015.02, 'Incentive vs. Punitive Conditional Audit Policy, ' Asia Pacific Management Review,.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 406915, Feb. 2015 |
| 2012 | 張嘉文;陳明進, 2012.12, '我國上市櫃公司採行34號公報第二次修訂規定之誘因：以交易目的股票重分類為備供出售為例, ' 台大管理論叢, Vol.0, No.0, pp.0.(TSSCI)(本論著未刊登但已被接受), vol. 378641, Dec. 2012 |
| 2011 | 陳明進;Sanjay Gupta, 2011.12, 'An empirical investigation of the effect of imputation credits on remittance of overseas dividends, ' Journal of Contemporary Accounting & Economics, Vol.7, No.1, pp.18-30., vol. 378643, Dec. 2011 |
| 2011 | 陳明進;林怡伶, 2011.12, '資產減值準備與股權結構對中國上市公司有效稅率之影響, ' 會計審計論叢, Vol.1, No.2, pp.27-55., vol. 378629, Dec. 2011 |
| 2011 | 陳明進, 2011.10, '所得稅上併購商譽攤銷費用認定爭議之探討, ' 稅務旬刊, Vol.0, No.2161, pp.47-53., vol. 378625, Oct. 2011 |
| 2011 | 陳明進, 2011.10, '實施新會計準則對財稅所得差異之影響, ' 當代財政, Vol.0, No.10, pp.76-94., vol. 378624, Oct. 2011 |
| 2010 | 陳明進, 2010.11, '股東可扣抵稅額對我國企業境外股利匯回之影響, ' 財稅研究, Vol.42, No.6, pp.75-90., vol. 378623, Nov. 2010 |
| 2010 | 3. 林修葳;陳育成;陳明進;劉啟群;歐進士;簡金成, 2010.10, '國內會計領域學術專業期刊評比排序之研究, ' 證券市場發展季刊, Vol.21, No.3, pp.25-66.(TSSCI), vol. 378586, Oct. 2010 |
| 2010 | 陳明進*;陳真伶, 2010.09, '企業營運總部租稅優惠對境外股利匯回之影響, ' 臺大管理論叢,.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 319318, Sep. 2010 |
| 2010 | 陳明進*;Chung-Yu Hung, 2010.08, 'The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy, '.(*為通訊作者), vol. 319656, Aug. 2010 |
| 2010 | 陳明進;蔡麗雯, 2010.07, '移轉訂價與盈餘管理之研究, ' 證券市場發展季刊, Vol.22, No.2, pp.141-176.(TSSCI), vol. 255785, Jul. 2010 |
| 2010 | 陳明進*, 2010.02, '舊制與新制稅法未分配盈餘加徵稅負之實證研究, ' 管理評論, Vol.29, No.1, pp.1-18.(TSSCI)(*為通訊作者), vol. 288765, Feb. 2010 |
| 2010 | 陳明進*;Chung-Yu Hung, 2010, 'The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy, ' Journal of International Accounting, Auditing and Taxation, Vol.19, No.2, pp.79-92.(*為通訊作者), vol. 319662, 2010 |
| 2009 | 陳明進*, 2009.12, '財務報表資料推估課稅所得之研究, ' 管理學報, Vol.26, No.6, pp.625-636.(TSSCI)(*為通訊作者), vol. 272532, Dec. 2009 |
| 2009 | 汪瑞芝;陳明進, 2009.09, '最低稅負制對股市反應之實證研究, ' 臺大管理論叢, Vol.19, No.2, pp.215-248.(TSSCI), vol. 291218, Sep. 2009 |
| 2009 | 陳明進;林怡伶, 2009.03, '大陸電子業台商稅務問題之研究, ' 財稅研究, Vol.41, No.2, pp.75-90., vol. 378621, Mar. 2009 |
| 2009 | 陳明進*, 2009, '財務報表資料推估課稅所得之研究, ' 管理學報,.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 288764, 2009 |
| 2008 | 陳明進, 2008.06, '管理一學門會計領域卓越研習營實紀, ' 人文與社會科學簡訊, Vol.9, No.3, pp.123-130., vol. 378585, Jun. 2008 |
| 2008 | 陳明進, 2008.05, '家庭租稅規劃(下), ' 美好人生, Vol.0, No.13, pp.21-22., vol. 378583, May. 2008 |
| 2008 | 陳明進, 2008.04, '家庭租稅規劃(上), ' 美好人生, Vol.0, No.12, pp.18-21., vol. 378584, Apr. 2008 |
| 2008 | 陳明進, 2008, '台商應以整體管理政策因應大陸租稅問題, ' 會計研究月刊, No.268, pp.65-69., vol. 256964, 2008 |
| 2008 | 陳明進, 2008, '股利所得及股東可扣抵稅額隱含稅之實證研究, ' 證券市場發展季刊, Vol.20, No.3.(TSSCI), vol. 255786, 2008 |
| 2007 | 陳明進;汪瑞芝;林裕盛, 2007.02, '企業選擇公司五年免稅與股東投資抵減租稅規劃之實證研究, ' 管理學報, Vol.24, No.1, pp.41-59.(TSSCI), vol. 187663, Feb. 2007 |
| 2007 | 陳明進, 2007, '兩稅合一實施前後公司有效稅率之研究, ' 財稅研究, Vol.39, No.5, pp.41-61., vol. 256965, 2007 |
| 2007 | 陳明進;汪瑞芝, 2007, '兩稅合一前後上市公司融資決策之實證研究, ' 交大管理學報, Vol.27, No.1.(TSSCI), vol. 255790, 2007 |
| 2007 | 陳明進;汪瑞芝;林裕盛, 2007, '企業選擇公司五年免琵|與股東投資抵減租琵|規劃之實證研究, ' 管理學報, Vol.24, No.1, pp.41-59.(TSSCI), vol. 255787, 2007 |
| 2006 | 陳明進, 2006, '稽徵機關琵|務查核對營利事業短暝|報所得之影響, ' 經濟論文, Vol.34, No.2, pp.213-250.(TSSCI), vol. 255789, 2006 |
| 2006 | 陳明進;蔡麗雯, 2006, '財琵|所得差異決定因素及課琵|所得推估之研究, ' 管理學報, Vol.23, No.6, pp.739-763.(TSSCI), vol. 255788, 2006 |
| 2005 | 汪瑞芝;陳明進;林世銘, 2005.01, '土地增值稅減半徵收之股市效應, '., vol. 165502, Jan. 2005 |
| 2005 | 陳明進, 2005, '稅務實證研究介紹-以國內稅法問題為例, ' 靜宜會計, No.11, pp.1-9., vol. 256968, 2005 |
| 2005 | 陳明進;陳宜伶, 2005, '企業營運總部之股市反應與公司特性之關聯性, ' 財稅研究, Vol.37, No.4, pp.81-100., vol. 256967, 2005 |
| 2005 | 陳明進;汪瑞芝, 2005, '兩稅合一實施與營利事業盈餘管理之實證研究, ' 財稅研究, Vol.37, No.6, pp.1-18., vol. 256966, 2005 |
| 2005 | Chen, Ming-Chin*;Shu-Ju Cheng;Yuhchang Hwang, 2005, 'An empirical investigation of intellectual capital, market value and financial performance, ' Journal of Intellectual Capital-Special Issue, Vol.6, No.2, pp.159-176.(SSCI, SCOPUS)(*為通訊作者), vol. 187629, 2005 |
| 2004 | 陳明進, 2004.10, '無形資產之會計處理問題, ' 金管法令, Vol.3, pp.20-23., vol. 187630, Oct. 2004 |
| 2004 | 陳明進, 2004.09, '智慧資本之組成與管理, ' 財稅研究, pp.54-63., vol. 187626, Sep. 2004 |
| 2004 | 陳明進, 2004.05, 'Intellectual capital and competitive advantages: the case of TTY Biopharm Company, ' Journal of Business Chemistry, Vol.01, No.01, pp.14-20., vol. 154174, May. 2004 |
| 2004 | 汪瑞芝;陳明進, 2004.04, '兩稅合一制前後上市公司股利發放之實證研究, ' 管理學報, Vol.21, No.02, pp.257-277.(TSSCI), vol. 154165, Apr. 2004 |
| 2004 | Ming-Chin Chen*;Shu-Ju Cheng;Yuhchang Hwang, 2004, 'An Empirical Investigation of the Relation between Intellectual Capital and Firms’ Market Value and Financial Performance., ' 2004 International Intellectual Capital Conference, Taiwan Intellectual Capital Research Center, National Chengchi University.,.(*為通訊作者), vol. 187660, 2004 |
| 2004 | Ming-Chin Chen, 2004, 'How Does Intellectual Capital Support Corporate Strategies and Competitive Advantage? A Pharmaceutical Company Case Study., ' Proceedings of The 25th McMaster World Congress,., vol. 187652, 2004 |
| 2004 | 陳明進, 2004, '認購(售)權證課稅修法之建議, ' 稅務旬刊, Vol.1906, pp.7-9., vol. 187634, 2004 |
| 2003 | 陳明進;汪瑞芝, 2003.11, '兩稅合一前後上市公司股權規劃之實證研究, ' 當代會計, Vol.4, No.2, pp.0., vol. 146873, Nov. 2003 |
| 2003 | 陳明進;汪瑞芝;蔡靜文, 2003.09, '我國兩稅合一前後公司有效稅率之研究, ' 財稅研究, Vol.35, No.5, pp.120-134., vol. 146877, Sep. 2003 |
| 2003 | 陳明進, 2003.01, '我國租稅優惠對營利事業租稅負擔之影響, ' 管理學報, Vol.22, No.01, pp.127-151.(TSSCI), vol. 154167, Jan. 2003 |
| 2002 | 陳明進;王淑靜, 2002.11, '台商赴大陸投資安排及租稅規劃之探討, ' 財稅研究, Vol.34, No.6, pp.70-93., vol. 145188, Nov. 2002 |
| 2002 | 陳明進, 2002.07, '我國對外投資稅法之修法建議, ' 實用月刊, Vol.0, No.331, pp.19-23., vol. 145191, Jul. 2002 |
| 2002 | 陳明進;林世銘;林煒, 2002.07, '我國所得稅法交際費限額規定之合理性, ' 會計評論, Vol.00, No.35, pp.31-59.(TSSCI), vol. 154168, Jul. 2002 |
| 2002 | 陳明進, 2002.04, '論公司研究發展人才培訓支出投資抵減率之適當性, ' 稅務旬刊, Vol.0, No.1821, pp.1-2., vol. 145190, Apr. 2002 |
| 2002 | 陳明進;陳瑞斌, 2002.04, '公司流動性之決定因素, ' 企銀季刊, Vol.25, No.2, pp.173-190., vol. 145189, Apr. 2002 |
| 2002 | 陳明進, 2002.01, '營利事業有效稅率決定因素之實證研究, ' 會計評論, Vol.0, No.34, pp.57-75., vol. 145187, Jan. 2002 |
| 2001 | 陳明進, 2001.12, '全民健保支付制度改變前後公立醫院與財團法人醫院服務量及醫療利益之比較, ' 當代會計, Vol.2, No.2, pp.169-194., vol. 146874, Dec. 2001 |
| 2001 | 陳明進;黃崇謙, 2001.10, '全民健保論病例計酬支付制度對公立醫院與財團法人醫院的財務績效及醫療費用之比較研究, ' 主計月刊, Vol.0, No.550, pp.36-42., vol. 146892, Oct. 2001 |
| 2001 | 陳明進;陳奕任, 2001.07, '兩稅合一股東可扣抵稅額比率對股票除息及除權之影響, ' 財稅研究, Vol.33, No.4, pp.28-45., vol. 146878, Jul. 2001 |
| 2001 | 林世銘;陳明進;李存修, 2001, '兩稅合一前後上市公司除權及除息日股價行為之探討, ' 管理學報, Vol.18, No.3, pp.477-501.(TSSCI), vol. 146872, 2001 |
| 2001 | 陳明進;Suming Lin;Tien-Hsun Chang, 2001, 'The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates, ' Taiwan Accounting Review, Vol.2, No.1, pp.33-56., vol. 146871, 2001 |
| 2000 | 陳明進;林世銘;蔡天俊, 2000.11, '土地增值稅政策對股市之影響, ' 當代會計, Vol.1, No.1, pp.1-18., vol. 146875, Nov. 2000 |
| 2000 | 陳明進;范宏書;廖銘正, 2000.09, '我國OBU經營現況及課稅問題之研究, ' 財稅研究, Vol.32, No.5, pp.88-106., vol. 146879, Sep. 2000 |
| 2000 | 陳明進;王佳倩, 2000.01, '論營業人取得虛設行號發票之處罰, ' 稅務旬刊, Vol.0, No.1740, pp.13-18., vol. 146884, Jan. 2000 |
| 1999 | 陳明進, 1999.10, '公司盈餘轉列資本公積所含稅額應否自股東可扣抵稅額帳戶減除之探討, ' 稅務旬刊, Vol.0, No.1730, pp.15-16., vol. 146885, Oct. 1999 |
| 1999 | 陳明進, 1999.05, '論兼營營業人進項稅額不得扣抵比例計算之合理性, ' 稅務旬刊, Vol.0, No.1714, pp.8-11., vol. 146886, May. 1999 |
| 1999 | 陳明進, 1999.01, '兩稅合一下建設公司所得稅之租稅規劃, ' 稅務旬刊, Vol.0, No.1704, pp.11-16., vol. 146887, Jan. 1999 |
| 1999 | 陳明進, 1999.01, '兩稅合一對建設公司所得稅課徵之影響及租稅政策之評估, ' 財稅研究, Vol.31, No.1, pp.102-116.(SCIE), vol. 146881, Jan. 1999 |
| 1998 | 陳明進, 1998.01, '兩稅合一稅額扣抵比率應由稽徵機關計算並通知營利事業, ' 稅務旬刊, Vol.0, No.1666, pp.24-25., vol. 146891, Jan. 1998 |
| 1998 | 陳明進, 1998.01, '論營業稅法第五十一條處罰規定之公平性, ' 稅務旬刊, Vol.0, No.1668, pp.13-16., vol. 146888, Jan. 1998 |
| 1998 | 陳明進, 1998, '兩稅合一對建設公司租稅規劃之影響, ' 「兩稅合一理論與實務研討會」中原大學會計系/財政部台灣省北區國稅局共同主辦,., vol. 187666, 1998 |
| 1998 | Ming-Chin Chen;Sanjay Gupta, 1998, 'Evidence on the Relation between Corporate Effective Tax Rates and Firm Characteristics after TRA 86: A Simultaneous Estimation Approach, ' Proceedings of the Fourth (1998) International Conference on Contemporary Accounting Issues,., vol. 187644, 1998 |
| 1998 | Ming-Chin Chen, 1998, 'The Impact of Inventory Valuation Methods on the Variability in Corporate Effective Tax Rates, ' Proceedings of the 1998 Soochow International Conference in Accounting,., vol. 187636, 1998 |
| Year | Paper Title |
|---|---|
| 2021 | 李桓伊, 2021.09, '稅務風險對國際化贗度之影響, ' 2021 臺灣維織與管理學會年會暨研討會, 臺灣組織與管理學會., Sep. 2021 |
| 2020 | 陳明進*, 2020.08, 'The Effects of Income Tax Reform of the Sound Finance Program on the Implicit Tax of Imputation Credit and Corporate Tax Avoidance, ' American Accounting Association 2020 Annual Meeting, American Accounting Association.(*為通訊作者), Aug. 2020 |
| 2012 | 1. Chia-Wen Chang;Ming-Chin Chen*, 2012.08, 'Are Corporate Tax Reductions Real Benefits under Imputation Systems? Evidence from Taiwan, ' American Accounting Association 2012 Annual Meeting, American Accounting Association.(*為通訊作者), Aug. 2012 |
| 2009 | 張嘉文;陳明進, 2009.12, '我國上市櫃公司採行財務會計準則34號公報第二次修訂規定之誘因, ' Proceedings of the 2009 Accounting Theory and Practice Conference, 國立成功大學會計學系暨財務金融所., Dec. 2009 |
| 2009 | 黃美珠;陳明進, 2009.12, '資產減損與分析師盈餘預測關係之研究, ' Proceedings of the 2009 Accounting Theory and Practice Conference, 國立成功大學會計學系暨財務金融所., Dec. 2009 |
| 2007 | 陳明進;陳明進, 2007.11, '最低稅負制對股市反應之實證研究, ' 台大管理論叢『21世紀會計專業會計產業與會計揭露』專題論文發表研討會., Nov. 2007 |
| 2007 | 陳明進;林怡伶, 2007, '台商電子業大陸稅務管理問題探討，東筦與昆山台商大陸投資經驗：跨域投資社會經驗效應與治理意涵, '., 2007 |
| 2007 | 陳明進, 2007, 'An Empirical Investigation on the Effect of Imputation Credits on the Remittance of Overseas Dividends, ' American Accounting Association 2007 Annual Meeting., 2007 |
| 2006 | 陳明進;林怡伶, 2006, '資產減值準備與股權結構對中國上市公司有效稅率之影響, ' 中國第五屆實證會計國際研討會會議., 2006 |
| 2006 | 陳明進;汪瑞芝, 2006, '最低稅負制對股市反應之實證研究, ' "Proceedings of the 2006 Accounting Theory and Practice Conference, Department of Accounting of SooC., 2006 |
| 2005 | 陳明進, 2005, '股利所得及股東可扣抵稅額隱含稅之實證研究, ' 2005台灣財務金融學會年會暨學術論文研討會論文集., 2005 |
| 2005 | 陳明進;詹淑雯;詹淑雯, 2005, '大陸增值稅節稅方法之探討, ' 2005全球化與經貿發展學術研討會論文集., 2005 |
| 2005 | 陳明進;蔡麗雯, 2005, '移轉訂價與盈餘管理之研究, ' "Proceedings of the 2005 Accounting Theory and Practice Conference, Department of Accounting of Nati., 2005 |
| 2005 | 陳明進;SanyjayGupta, 2005, 'The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy, ' American Accounting Association 2005 Annual Meeting—Concurrent Session 4.2., 2005 |
| 2004 | 陳明進;汪瑞芝;林裕盛, 2004, '企業選擇公司五年免稅與股東投資抵減租稅規劃之實證研究, ' Proceedings of the 2004 Accounting Theory and Practice Conference, Department of Accounting of National Chengchi University and Taiwan Accounting Association.., 2004 |
| 2004 | 陳明進;Shu-JuCheng;YuhchangHwang, 2004, 'An Empirical Investigation of the Relation between Intellectual Capital and Firms’ Market Value and Financial Performance, ' 2004 International Intellectual Capital Conference., 2004 |
| 2004 | 陳明進, 2004, 'How Does Intellectual Capital Support Corporate Strategies and Competitive Advantage? A Pharmaceutical Company Case Study, ' Proceedings of The 25th McMaster World Congress., 2004 |
| 2003 | 陳明進;Ming-ChinChen, 2003, 'How Does Intellectual Capital Support Corporate Strategies and Competitive Advantage? A Pharmaceutical Company Case Study, ' 2003台灣智慧資本國際論壇, 經濟部技術處及政治大學商學院., 2003 |
| 2003 | 陳明進;陳宜伶, 2003, '企業營運總部之股市反應與公司特性之關聯性, ' Proceedings of the 2003 Accounting Theory and Practice Conference, Department of Accounting of National Chung Kung University and Taiwan Accounting Association., 2003 |
| 2003 | 陳明進;汪瑞芝;林世銘, 2003, '土地增值稅減半徵收之股市效應, ' Proceedings of the 2003 Accounting Theory and Practice Conference, Department of Accounting of National Chung Kung University and Taiwan Accounting Association., 2003 |
| 2002 | 陳明進;汪瑞芝, 2002, '兩稅合一前後上市公司資本結構之實證研究, ' Proceedings of the 2002 Accounting Theory and Practice Conference, Department of Accounting of National Taipei University and Taiwan Accounting Association.., 2002 |
| 2002 | 陳明進;汪瑞芝, 2002, '兩稅合一實施與營利事業盈餘管理之實證研究, ' Proceedings of the 9th IAAER World Congress of Accounting Educators ，, Academic Accounting Association,International Association for Accounting Education Research., 2002 |
| 2002 | 陳明進;汪瑞芝, 2002, '兩稅合一制前後公司租稅規劃之實證研究, ' 九十學年度學術暨實務研討會論文集, 實踐大學管理學院., 2002 |
| 2001 | 黃崇謙, 2001, '全民健保論病例計酬支付制對公立醫院及財團法人醫院的財務績效及醫療費用影響之比較研究, ' 政府及非營利組織會計問題研討會, 台灣大學會計系 政治大學會計系聯合主辦., 2001 |
| 2001 | 陳明進, 2001, '營利事業有效稅率決定因素之實證研究, ' Proceedings of the 2001 Accounting Theory and Practice Conference, Department of Accounting of SooChow University and Taiwan Accounting Association., 2001 |
| 2001 | 陳瑞斌;陳明進, 2001, '公司流動性之決定性因素, ' 第十六屆全國技術及職業教育研討會論文, *., 2001 |
| 2000 | 陳明進;林世銘;李存修, 2000, '兩稅合一前後上市公司除權及除息日股價行為之探討, ' Proceedings of the Ninth Accounting Theory and Practice Conference, Department of Accounting of NTU and Taiwan Accounting Association., 2000 |
| 1999 | 陳明進;林世銘;蔡天俊, 1999, '土地增值稅政策對股市之影響, ' Proceeding of the AAA/TAA First Globalization Conference, *., 1999 |
| 1998 | 陳明進, 1998, '兩稅合一對建設公司租稅規劃之影響, '., 1998 |
| 1998 | 陳明進, 1998, 'Evidence on the Relation between Corporate Effective Tax Rates and Firm Characteristics after TRA86: A Simultaneous Estimation Approach, ' Proceeding of the Fourth (1998) International Conference on Contemporary Accounting Issues, *., 1998 |
| 1998 | 陳明進, 1998, 'The Impact of Inventory Valuation Methods on the Variability in Corporate Effective Tax Rates, ' Proceedings of the 1998 Soochow International Conference in Accounting, *., 1998 |
| Year | Book Title |
|---|---|
| 2006 | 陳明進;鄭丁旺;王文英, 2006, '第12章智慧資本之會計處理與揭露報導, ' 華泰文化出版., 255700, 2006 |
| 2005 | 陳明進;楊義隆;許崇源;吳嘉勳;施博文, 2005, '「家庭稅務規劃」, ' 國立空中大學., 255408, 2005 |
| 2002 | 陳明進;楊義隆;許崇源;吳嘉勳、施博文、陳瑞和, 2002, '家庭稅務規劃, ' 家庭稅務規劃, 國立空中大學., 145193, 2002 |
| Project Category | Year | Project Title | Participator | Job Title | Period | Unit |
|---|---|---|---|---|---|---|
| MOST Projects | 113 | 我國產業創新條例投資抵減對企業租稅負擔分配、投資增加及經濟效益之影響(2/2) | CHEN MING-CHIN | Principal Investigator | 2025.08 ~ 2026.07 | National Science and Technology Council |
| MOST Projects | 113 | 我國產業創新條例投資抵減對企業租稅負擔分配、投資增加及經濟效益之影響(1/2) | CHEN MING-CHIN | Principal Investigator | 2024.08 ~ 2026.07 | National Science and Technology Council |
| MOST Projects | 111 | OECD第二支柱(全球AMT)對我國企業之影響_模擬分析及課稅方案評估(2/2) | CHEN MING-CHIN | Principal Investigator | 2023.08 ~ 2024.12 | National Science and Technology Council |
| MOST Projects | 111 | OECD第二支柱(全球AMT)對我國企業之影響_模擬分析及課稅方案評估(1/2) | CHEN MING-CHIN | Principal Investigator | 2022.08 ~ 2024.12 | National Science and Technology Council |
| MOST Projects | 108 | 全民稅改方案之市場反應與對公司租稅負擔、股利政策、資本結構及股權結構之影響(3/3) | CHEN MING-CHIN | Principal Investigator | 2021.08 ~ 2022.11 | National Science and Technology Council |
| MOST Projects | 108 | 全民稅改方案之市場反應與對公司租稅負擔、股利政策、資本結構及股權結構之影響(2/3) | CHEN MING-CHIN | Principal Investigator | 2020.08 ~ 2022.11 | National Science and Technology Council |
| MOST Projects | 108 | 全民稅改方案之市場反應與對公司租稅負擔、股利政策、資本結構及股權結構之影響(1/3) | CHEN MING-CHIN | Principal Investigator | 2019.08 ~ 2022.11 | National Science and Technology Council |
| Other Projects | 108 | 運用財稅資料精進工商普查作業效率之研究 | CHENG TSUNG-CHI,CHEN MING-CHIN | 2019.06 ~ 2020.03 | ||
| MOST Projects | 106 | 健全財政方案所得稅制改革對股東可扣抵稅額隱含稅、公司避稅與股權結構之影響(2/2) | CHEN MING-CHIN | Principal Investigator | 2018.08 ~ 2019.11 | National Science and Technology Council |
| MOST Projects | 106 | 健全財政方案所得稅制改革對股東可扣抵稅額隱含稅、公司避稅與股權結構之影響(1/2) | CHEN MING-CHIN,CHEN MING-CHIN | Principal Investigator | 2017.08 ~ 2019.11 | National Science and Technology Council |
| MOST Projects | 105 | 採用國際財務報導準則對企業財稅差異及未分配盈餘加徵稅負之影響 | CHEN MING-CHIN | Principal Investigator | 2016.08 ~ 2017.11 | National Science and Technology Council |
| MOST Projects | 104 | 上市櫃公司年度財務報告公告申報期限修正對所得稅費用估計誤差之影響 | CHEN MING-CHIN | Principal Investigator | 2015.08 ~ 2016.11 | National Science and Technology Council |
| MOST Projects | 102 | 產業創新條例與促進產業升級條例研究發展支出投資抵減租稅獎勵差異之影響(2/2) | CHEN MING-CHIN | Principal Investigator | 2014.08 ~ 2015.11 | National Science and Technology Council |
| MOST Projects | 102 | 產業創新條例與促進產業升級條例研究發展支出投資抵減租稅獎勵差異之影響(1/2) | CHEN MING-CHIN | Principal Investigator | 2013.08 ~ 2014.07 | National Science and Technology Council |
| MOST Projects | 102 | 2013 台灣會計學者策略共識營 | CHEN MING-CHIN,WU ANNE | 2013.05 ~ 2013.09 | National Science and Technology Council | |
| MOST Projects | 101 | 兩稅合一制稅率調降對企業股權結構及資本結構之影響 | CHEN MING-CHIN | Principal Investigator | 2012.08 ~ 2013.11 | National Science and Technology Council |
| MOST Projects | 100 | 課稅規定改變對我國企業員工分紅配股之影響 | CHEN MING-CHIN | Principal Investigator | 2011.08 ~ 2012.10 | National Science and Technology Council |
| MOST Projects | 99 | 中國大陸所得稅制改革對大陸上市公司有效稅率及我國上市公司大陸轉投資收益所得稅之影響 | CHEN MING-CHIN | Principal Investigator | 2010.08 ~ 2011.12 | National Science and Technology Council |
| MOST Projects | 96 | 台商及大陸企業經營管理與會計研究-總計畫（3/3) | CHEN MING-CHIN | Principal Investigator | 2009.08 ~ 2010.10 | National Science and Technology Council |
| MOST Projects | 96 | 台商及大陸企業經營管理與會計研究-子計畫八：我國上市公司財稅所得差異之研究-新會計準則及稅制變革與赴大陸投資之影響（3/3) | CHEN MING-CHIN | Principal Investigator | 2009.08 ~ 2010.12 | National Science and Technology Council |
| MOST Projects | 96 | 台商及大陸企業經營管理與會計研究-總計畫（2/3) | CHEN MING-CHIN | Principal Investigator | 2008.08 ~ 2009.07 | National Science and Technology Council |
| MOST Projects | 96 | 台商及大陸企業經營管理與會計研究-子計畫八：我國上市公司財稅所得差異之研究-新會計準則及稅制變革與赴大陸投資之影響（2/3) | CHEN MING-CHIN | Principal Investigator | 2008.08 ~ 2009.07 | National Science and Technology Council |
| Other Projects | 96 | 國際間來源所得認定原則與我國之比較 | CHEN MING-CHIN | Principal Investigator | 2007.12 ~ 2008.08 | |
| MOST Projects | 96 | 台商及大陸企業經營管理與會計研究-總計畫（1/3) | CHEN MING-CHIN,LIANG JIA-WEN,CHIN CHEN-LUNG,WU ANNE | Principal Investigator | 2007.08 ~ 2008.07 | National Science and Technology Council |
| MOST Projects | 96 | 台商及大陸企業經營管理與會計研究-子計畫八：我國上市公司財稅所得差異之研究-新會計準則及稅制變革與赴大陸投資之影響（1/3) | CHEN MING-CHIN | Principal Investigator | 2007.08 ~ 2008.07 | National Science and Technology Council |
| MOST Projects | 95 | 管理─學門會計領域卓越研習營 | CHEN MING-CHIN | Principal Investigator | 2006.12 ~ 2007.11 | National Science and Technology Council |
| MOST Projects | 95 | 股東可扣抵稅額對我國企業海外股利匯回之影響 | CHEN MING-CHIN | Principal Investigator | 2006.08 ~ 2007.12 | National Science and Technology Council |
| MOST Projects | 95 | 中國大陸研究出國考察計畫(國外差旅費) | CHEN MING-CHIN | Principal Investigator | 2006.06 ~ 2006.07 | National Science and Technology Council |
| MOST Projects | 94 | 臺商經營管理與會計研究整合型計畫先期規劃案 | CHEN MING-CHIN,LIANG JIA-WEN,CHIN CHEN-LUNG,WU ANNE | Principal Investigator | 2005.11 ~ 2006.12 | National Science and Technology Council |
| MOST Projects | 94 | 上市櫃公司與一般公司選擇公司五年免稅與股東投資抵減租稅規劃差異之實證研究 | CHEN MING-CHIN | Principal Investigator | 2005.08 ~ 2006.07 | National Science and Technology Council |
| MOST Projects | 93 | 股東可扣抵稅額之隱含稅與股權結構之關聯性 | CHEN MING-CHIN | Principal Investigator | 2004.08 ~ 2005.12 | National Science and Technology Council |
| MOST Projects | 92 | 研究發展投資抵減租稅獎勵效果之實證研究 | CHEN MING-CHIN | Principal Investigator | 2003.08 ~ 2004.10 | |
| Other Projects | 92 | 我國產業智慧資本標竿企業個案研究與比較 | WU SE-HWA,CHEN MING-CHIN,WU ANNE,WANG WEN-YING | 2003.03 ~ 2003.11 | ||
| MOST Projects | 91 | 兩稅合一前後公司有效稅率之比較研究 | CHEN MING-CHIN | Principal Investigator | 2002.08 ~ 2003.07 | National Science and Technology Council |
| MOST Projects | 90 | 稽徵機關稅務查核對營利事業短漏報所得之影響 | CHEN MING-CHIN | Principal Investigator | 2001.08 ~ 2002.07 | |
| MOST Projects | 89 | 兩稅合一實施對企業盈餘管理之實證研究：財務報表資料與課稅資料之比較分析 | CHEN MING-CHIN | Principal Investigator | 2000.08 ~ 2001.07 | |
| MOST Projects | 89 | 全民健保給付制度對公立醫院及財團法人醫院的財務績效及成本影響之比較研究 | CHEN MING-CHIN, | Principal Investigator | 1999.08 ~ 2000.07 | National Science and Technology Council |
| MOST Projects | 89 | 我國公司平均有效稅率決定因素之實證研究---財務報表資料及課稅申報資料之分析比較 | CHEN MING-CHIN | Principal Investigator | 1999.08 ~ 2000.07 | National Science and Technology Council |
| Year | Research Title | Publish Date | Authors |
|---|---|---|---|
| 2013 | 陳明進*, 2013.12, '兩稅合一制稅率調降對企業股權結構及資本結構之影響, ' 國科會計畫.(*為通訊作者) | 2013-12-01 | |
| 2012 | 陳明進*, 2012.12, '課稅規定改變對我國企業員工分紅配股之影響, ' 國科會計畫.(*為通訊作者) | 2012-12-01 | |
| 2011 | 陳明進*, 2011.12, '中國大陸所得稅制改革對大陸上市公司有效稅率及我國上市公司大陸轉投資收益所得稅之影響, ' 國科會計畫.(*為通訊作者) | 2011-12-01 | |
| 2008 | 林世銘;陳明進;羅能清, 2008.12, '營業稅相關問題之檢討, ' 財政部委託. | 2008-12-01 | |
| 2008 | 陳明進;吳偉臺;林宜賢, 2008.08, '國際間來源所得認定原則與我國之比較, ' 財政部委託. | 2008-08-01 | |
| 2008 | 陳明進, 2008.08, '財務技術、會計理論與金融市場發展政策, ' 國科會計畫. | 2008-08-01 | |
| 2007 | 陳明進, 2007, '台商及大陸企業經營管理與會計總計劃—我國上市公司財稅所得差異之研究—新會計準則及稅制變革與赴大陸投資之影響, '. | ||
| 2007 | 陳明進, 2007, '台商及大陸企業經營管理與會計總計劃, '. | ||
| 2006 | 陳明進, 2006, '中國大陸研究出國考察計畫, '. | ||
| 2006 | 陳明進, 2006, '股東可扣抵稅額對我國企業海外股利匯回之影響, '. | ||
| 2005 | 陳明進;朱雲鵬;江莉莉;林金源, 2005, '所得稅及銷售稅稅制改革對所得分配之影響, '. | ||
| 2005 | 陳明進;朱澤民;林世銘;葛克昌, 2005, '建立我國所得稅最低稅負制度之研究, '. | ||
| 2005 | 陳明進, 2005, '管理一學門會計領域學術發展規劃專案計畫, '. | ||
| 2005 | 陳明進, 2005, '上市櫃公司與一般公司選擇公司五年免稅與股東投資抵減租稅規劃差異之實證研究, '. | ||
| 2005 | 陳明進, 2005, '臺商經營管?與會計研究整合型計畫先期規劃案, '. | ||
| 2004 | 鄭丁旺;陳明進;金成隆, 2004, '「智慧資本理論、政策與實務推廣計畫—會計準則修訂子計劃」, ' 經濟部技術委託. | ||
| 2004 | 陳明進, 2004, '股東可扣抵稅額之隱含稅與股權結構之關聯性, ' 國科會. | ||
| 2003 | 汪瑞芝;陳明進, 2003.11, '兩稅合一對上市公司股權規劃之影響, ' 國科會. | 2003-11-01 | |
| 2003 | 陳明進, 2003.03, '科技發展專案-我國產業智慧資本標竿企業個案研究：東洋公司, ' 經濟部技術處. | 2003-03-01 | |
| 2003 | 陳明進, 2003, '國內會計領域專業學術期刊評比排序專案計畫, '. | ||
| 2003 | 鄭丁旺;陳明進, 2003, '智慧資本理論、政策與實務推廣計畫-會計準則修訂子計劃, ' 經濟部技術處. | ||
| 2003 | 陳明進, 2003, '研究發展投資抵減租稅獎勵效果之實證研究, ' 國科會. | ||
| 2002 | 陳明進, 2002, '兩稅合一對上市公司股權規劃之影響, '. | ||
| 2002 | 陳明進, 2002, '兩稅合一前後公司有效稅率之比較研究, ' 國科會. | ||
| 2001 | 陳明進, 2001.08, '稅捐機關稅務查核對營利事業短漏報所得之影響, ' 國科會. | 2001-08-01 | |
| 2000 | 許崇源;陳明進, 2000.09, '捷運系統財產租金與重置準備金管理運作之研究, ' 台北大眾捷運股份有限公司. | 2000-09-01 | |
| 2000 | 陳明進, 2000.08, '兩稅合一實施對企業盈餘管理之實證研究：財務報表資料與課稅資料之比較分析, ' 國科會. | 2000-08-01 | |
| 2000 | 陳明進;張佳和;黃崇謙, 2000, '非營利組織會計與相關問題研究─全民健保給付制度對公立醫院及財團法人醫院的財務績效及成本影響之比較研究, ' 國科會. | ||
| 1999 | 陳明進, 1999.08, '我國公司平均有效稅率決定因素之實證研究:財務報表資料及課稅申報資料之分析比較, ' 國科會. | 1999-08-01 | |
| 1999 | 陳明進, 1999, '非營利組織會計與相關問題研究:全民健保給付制度對公立醫院及財團法人醫院的財務積效及成本影響之比較研究, '. |
| Country | School Name | Department | Degree | Duration |
|---|---|---|---|---|
| U.S.A. | 美國亞利桑那大學 | School of Accountancy | 博士 | 1994.09 ~ 1997.08 |
| U.S.A. | 美國匹玆堡大學 | 企業管理(學)系 | 碩士 | 1993.08 ~ 1994.07 |
| TAIWAN, REPUBLIC OF CHINA | 國立政治大學 | 會計(學)系 | 碩士 | 1986.09 ~ 1988.06 |
| TAIWAN, REPUBLIC OF CHINA | 私立輔仁大學 | 會計(學)系 | 學士 | 1982.09 ~ 1986.06 |
| Experience Category | Organization Title | Department | Job Title | Duration |
|---|---|---|---|---|
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2024.02 ~ Up to today |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2019.08 ~ 2023.08 |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2018.08 ~ 2019.02 |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2016.08 ~ 2018.02 |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2015.08 ~ 2016.02 |
| Part Time | NATIONAL CHENGCHI UNIVERSITY | 執行秘書 | 2015.03 ~ 2017.01 | |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2013.01 ~ 2015.02 |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2010.07 ~ 2013.01 |
| Part Time | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 系主任 | 2007.08 ~ 2008.07 |
| Part Time | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 系主任 | 2006.08 ~ 2007.07 |
| Part Time | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 系主任 | 2005.08 ~ 2006.07 |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 教授 | 2002.08 ~ 2009.09 |
| Current | NATIONAL CHENGCHI UNIVERSITY | Department of Accounting | 副教授 | 1998.08 ~ 2002.08 |
| Honor Category | Year | Award Name | Awarding Unit |
|---|---|---|---|
| Inside School | 112 | 國科會研究獎勵 | 科技部(國科會) |
| Inside School | 111 | 國科會研究獎勵 | 科技部(國科會) |
| Inside School | 110 | 國科會研究獎勵 | 科技部(國科會) |
| Inside School | 109 | 國科會研究獎勵 | 科技部(國科會) |
| Inside School | 108 | 國科會研究獎勵 | 科技部(國科會) |
| Inside School | 106 | 國科會獎勵特殊優秀人才 | 科技部(國科會) |
| Inside School | 105 | 資深優良教師(20年) | 國立政治大學 |
| Inside School | 105 | 國科會獎勵特殊優秀人才 | 科技部(國科會) |
| Inside School | 104 | 國科會獎勵特殊優秀人才 | 科技部(國科會) |
| Inside School | 95 | 資深優良教師(10年) | 國立政治大學 |
| Outside School | 86 | 國科會甲種研究獎 | 國科會 |
| Inside School | 86 | 國科會甲種研究獎勵 | 科技部(國科會) |
