| dc.contributor | 會計學系 | |
| dc.creator (作者) | 陳明進 | zh_TW |
| dc.date (日期) | 2014 | |
| dc.date.accessioned | 5-Aug-2015 12:09:02 (UTC+8) | - |
| dc.date.available | 5-Aug-2015 12:09:02 (UTC+8) | - |
| dc.date.issued (上傳時間) | 5-Aug-2015 12:09:02 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/77381 | - |
| dc.description.abstract (摘要) | 本計畫探討產業創新條例與促進產業升級條例之研究發展支出投資抵減獎勵差 異，對公司研究發展支出金額及型態之影響。產業創新條例大幅度限縮原促進產業升級 條例企業研究發展支出投資抵減之租稅優惠，包括：(1)公司研究發展支出投資抵減比率 由原實際抵減率30%降低至15%；(2)取消增額研究發展支出部分得適用50%之投資抵 減比率；(3)研究發展支出投資抵減每年抵減限額由原公司當年度應納營利事業所得稅額 之50%降低至30%，且僅限於當年度使用，未使用部分不得遞延於以後年度使用。這些 改變係我國首次大幅度減少獎勵企業研究發展支出之租稅優惠，對於公司研究發展支出 稅後成本有重大影響，可能改變公司在產業創新條例施行後規劃其最適研究發展支出之 金額及型態。高科技電子產業面臨新產品市場競爭程度較高，受到研究發展支出租稅優 惠限縮之影響可能高於其他產業。公司有較高成長機會及公司財務受限制程度較高者， 受到研發支出稅後成本增加之衝擊亦可能較大。此外，產業創新條例限制研究發展支出 投資抵減僅限於當年度使用，使公司實際可獲得研發投資抵減之租稅利益取決於其當年 度盈餘，可能導致公司研究發展支出與盈餘關聯性之型態改變。 綜上，具體而言，本計畫將探討以下之研究問題： 1. 在2010 年產業創新條例施行調降研發支出投資抵減比率後，公司研究發展支出金額 是否會減少？ 2. 高科技產業受到產業創新條例施行調降研發支出投資抵減比率之不利影響是否較其 他產業為高？ 3. 企業成長機會較高者，受到產業創新條例施行調降研發支出投資抵減比率之不利影響 是否較大？ 4. 財務受限制程度較高之企業，受到產業創新條例施行調降研發支出投資抵減比率之不 利影響是否較大？ 5. 在產業創新條例施行後，公司研究發展支出變動之波動程度是否減少？ 6. 在產業創新條例施行後，公司研發支出前盈餘與研究發展支出投資抵減之關聯性是否 提高？ 因觀察及分析稅制變動需較長之研究樣本期間，本計畫將分為二年執行期間，上述 研究問題1 至4 將於第一年計畫期間執行，研究問題5 及6 測試企業研發支出變動之波 動及課稅所得推估，將於第二年計畫期間執行，以利蒐集較長之研究期間樣本。 | |
| dc.description.abstract (摘要) | This proposal is to examine the effects on corporate R&D spending amount and pattern of differences in R&D credit incentives between the Act for Upgrading Industries and the Act for Industrial Innovation. Comparing to the Act for Upgrading Industries, the Act for Industrial Innovation reduces the credit rate of R&D spending to 15% from the effective rate of 30%, annuls the incremental credit rate (up to 50%) for the excess of current-year R&D spending amount over the average of preceding two years’ R&D spending amount, and limits the credit to be used only for current year’s income tax payable (disallows any unused credit to be carried-forward to the following years). These changes in R&D tax incentives may induce firms to change their R&D spending amount and pattern. The reduction in R&D credit rate in substance increases the after-tax marginal cost for firms to invest in R&D spending, and thus may bring down firms’ optimal R&D spending amount after the implementation of the Act for Industrial Innovation. Further, firms facing greater competitiveness in new product markets and firms with greater growth opportunities are those firms that need to invest more in R&D spending. Hence, they may be the most disadvantageous firms affected by the reduction in R&D credit rate due to the increase in after-tax marginal cost of R&D spending. In addition, the annulment of incremental credit rate and limiting the credit to be used only for current-year tax payable may also have impacts on firms’ R&D spending and earnings patterns because firms cannot strategically time their R&D spending or earnings to increase credit tax credit benefits. Therefore, this proposal, specifically, will examine the following research questions: 1. Will companies reduce their R&D spending amount due to the reduction in R&D credit rate? 2. Will the high-tech electronics industries be disadvantageously affected by the reductions in R&D credit rate greater than other industries? 3. Will growth firms and financially-constrained firms be disadvantageously affected by the reductions in R&D credit rate greater than other firms? 4. Will changes in firms’ R&D spending after the implementation of the Act for Industrial Innovation become less volatile than the period of the Act for Upgrading Industries? 5. Will the correlation between firms’ pre-R&D earnings and R&D credit increases after the implementation of the Act for Industrial Innovation than the period of the Act for Upgrading Industries? In order to gain sufficient samples after implementation of the new R&D credit incentive, the proposed research project will be executed in a two-year period. The research questions 1-4 will be addressed in the first year and the research question 5 and 6 in the second year. | |
| dc.format.extent | 144 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | NSC102-2410-H004-030-MY2 | |
| dc.relation (關聯) | PF10301-0886 | |
| dc.subject (關鍵詞) | 研究發展支出投資抵減 ; 租稅獎勵 ; 產業創新條例 ; 促進產業升級條例 | |
| dc.subject (關鍵詞) | R&D Credit ; Tax Incentive ; Act for Industrial Innovation ; Act for Upgrading Industries | |
| dc.title (題名) | 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 | zh_TW |
| dc.title.alternative (其他題名) | The Effects of Differences in R&D Credit Incentives between the Act for Upgrading Industries and the Act for Industrial Innovation | |
| dc.type (資料類型) | report | en |
