本文旨在探究集團企業投資長期照顧產業後是否增加營業稅與營利事業所得稅上租稅規避風險。架構上共分為前段文字 探勘暨背景理解，以及後段數據統計與假說驗證兩部分。前開文字分析上擷取現行產業資訊、產業營運暨租稅法規以及相關研究文獻進行論述。本文發現企業兼營長期照顧產業、納入集團投資項下之比例逐年提升，於政府推行長照2.0政策與長期照顧法規修法與訂定後變動尤為顯著，故可看出系爭產業欣欣向榮的前景。惟就該產業營運概況與租稅申報實務進行觀察，可以發現長期照顧產業具備較高的租稅規避風險。經本文進行文獻回顧，就租稅規避定義、衡量方式與行為樣態進行分析後，推論出系爭產業可能具備營業稅上進項稅額錯配與營利事業所得稅上虛報薪資費用等具 有租稅規避疑慮與風險之行為。是故本文以上開兩現象做為 研究 假說進行資料驗證。

研究上使用衛生福利部長期照顧司業者名單結合財政資訊中心2013年至 2023年之相關營業稅與營利事業所得稅檔 ，採行去識別化處理後建構出企業集團稅務資料。並以企業集團是否投資長期照顧產業為分組依據。若集團部分事業為長期照顧子公司將視為實驗組，無長期照顧事業則為控制組，另外若集團所有事業為系爭產業則予以排除。研究標的上則分為兩項，所得稅相關之進項稅額可扣抵比例與營利事業所得稅上薪資費用率。經研究 發現前者呈現負向顯著、即無法順利就假說進行驗證，然後者則呈現正向顯著關係、符合 研究 預期。至於穩健性測試上則依條件不同設立五項檢驗而結果皆穩定。據此，本文 研究 得出營業稅上進項稅額錯配較難以資料驗證、惟仍無法排除相關規避風險，而營利事業所得稅上薪資費用虛報則具有相關風險。

This study examines whether investments by business groups in the long-term care industry lead to increased risks of tax avoidance, specifically in the areas of business tax and corporate income tax. The research is structured in two parts: a qualitative review of industry development, regulatory background, and related literature, followed by a quantitative analysis using de-identification tax return data from 2013 to 2023. The analysis reveals a steady increase in business group participating in the long-term care sector, particularly following Taiwan’s Long-Term Care 2.0 policy and related legal reforms. While the sector shows strong growth prospects, industry characteristics suggest elevated risks of tax avoidance behavior.

Based on prior studies, two key concerns are identified: mismatched input tax deductions under the business tax system, and overstatement of salary expenses for corporate income tax purposes. Using firm-level data, group enterprises are categorized into treatment and control groups based on their investment in long-term care subsidiaries. Results show no significant evidence supporting input tax mismatches. However, a statistically significant positive relationship is found between long-term care investment and higher salary expense ratios, indicating potential tax avoidance. Robustness tests across multiple models confirm the consistency of these findings.

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