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Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/49995
題名: 外人來台直接投資之決定因素─就租稅面探討
The Determinants of Foreign Direct Investmant and Taxation in Taiwan
作者: 張輔仁
Chang, Fu Jen
貢獻者: 孫克難
張輔仁
Chang, Fu Jen
關鍵詞: 租稅獎勵
外人直接投資
邊際有效稅率
Tax Incentive
Foreign Direct Investment
Marginal Effective Tax Rate
日期: 2006
上傳時間: 9-Dec-2010
摘要: 由相關文獻發現，地主國市場規模、經濟成長率、勞動成本、借貸及租稅成本、地主國幣值、開放程度等為影響外人投資的因素。本研究除了對這些因素進行實證研究外，尤其針對租稅因素作深入探討，以邊際有效稅率做為衡量投資決策時的租稅負擔，分析台灣的租稅獎勵政策對外人來台直接投資的影響；主要利用經濟部投資審議委員會核准通過之外國人投資資料，觀察期間為1971~2006年，以迴歸方程式分析外人來台直接投資之整體、三大來源國以及四大產業的決定因素。\n\n由研究發現：不論就整體投資、不同來源國及產業別的FDI流入而言，我國市場規模確實為吸引外人直接投資流入的重要因素。就租稅因素的分析結果而言，台灣的邊際有效稅率對於美國、電子電器製造業、批發及零售業以及金融產業的FDI流入有顯著的負向關係，表示若台灣租稅獎勵政策越豐富、外資適用稅率越低，皆可吸引FDI流入。新台幣兌美元匯率則為批發及零售業投資台灣的重要決定因素，若新台幣貶值，則其投資金額將增加，表示在台批發及零售業者的外銷型態多以台灣出貨為主。最後，本研究亦發現政黨輪替對於整體來台外人直接投資與歐洲地區國家FDI流入有顯著的正向關係。\n\n關鍵詞：租稅獎勵、外人直接投資(FDI)、邊際有效稅率。
參考文獻: 一、 中文部份
1. 王淑姿(1993)，「發展台灣成為多國籍企業亞太區域營運中心─吸引外人投資談起」，《台灣經濟研究月刊》，第16卷第2期，頁61-64。
2. 何翊文(1985)，《直接外人投資決定因素與連鎖效果分析─台灣的實證研究》，中興大學經濟研究所碩士論文。
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8. 孫克難 (2002)，《台灣產業科技發展中的財政支持》，台北，中華經濟研究院。
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11. 陳韻如 (2000)，《外人來台直接投資的租稅獎勵效果分析》，台北大學財政研究所碩士論文。
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15. 薛琦 (1978)，《外人投資對我國經濟的影響與檢討》，台北，行政院研考會。
二、 英文部分
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描述: 碩士
國立政治大學
財政研究所
94255024
95
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094255024
資料類型: thesis
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