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題名 投資抵減與企業資本投資決策之探討 : 以民營製造業廠房、設備或技術投資為例 作者 楊仁政 貢獻者 張春雄
Chang, Chun-Shyong
楊仁政日期 1993 上傳時間 10-May-2016 18:55:00 (UTC+8) 摘要 "隨著企業規模的日益龐大,在面臨競爭劇烈之環境中,企業為了達成其策略目標,資本投資具有舉足輕重的地位。而企業投資決策中,投資抵減之租稅獎勵,究對企業資本投資決策之影響為何?其影響是否隨企業內在環境而有差異?本研究在探討該等問題。 參考文獻 "一、中文部分1.丁克華,投資稅額扣抵之研究,政治大學財政研究所碩士論文,民國六十七年六月。2.于明宜「投資抵減之理論與政策」台北市銀月刊,民國七十四年九月,頁29-3 83.王文洋,企業投資方向規劃與選擇之研究--南亞塑膠公司銅箔基板投資個案分析,台北:華泰書局,民國八十一年一月。4.王建煊,租稅法,十六版,自印,民國八十年二月。5.中華經濟研究院,新投資機會研究,丙篇,新投資機會研究背景報告之三十七,獎勵投資條例及其經濟效益評估,民國七十三年九月。6.中華徵信所,Top 500 : 1990年中華民國大型企業排名,台北:中華徵信所,民國八十年。7.立法院第八十六會期第三十二、三十三次院會紀錄,立法院公報,第七十九卷第九十八期,頁61-108 、263-282 。8.立法院第八十六會期第三十八次院會紀錄,立法院公報,第七十九卷第一百零二期,頁41- 9 5 。9.朱自由,投資租稅抵減政策之經濟效果:台灣地區製造業之研究,政治大學財政研究所碩士論文,民國七十七年七月。10.行政院經濟建設委員會建全經社法規工作小組獎勵投資條例稅捐減免規定之檢討與建議(上) ,民國七十七年十一月。11.侯繼明、孫克難與周濟,獎勵投資條例之經濟效益評估分項報告(1)鼓勵投資(總體經濟面) ,中華經濟研究院,民國七十六年八月。12.孫克難「試評促進產業升級條例的經濟效益」財稅研究,第二十三卷第一期,民國八十年一月,頁97-110 。13. -----「台灣地區獎勵投資條例及其經濟效益評估」中華經濟研究院經濟專論( 71) ,民國七十四年六月。14 .許松根、陳玉瓏「獎勵投資條例與固定資本形成」經濟論文叢刊(Taiwan Economic Review) ,第十七卷,第一期,民國七十八年,頁77-120 。15.陳貝典,我國公民營企業管理會計技術之研究,政治大學會計研究所碩士論文,民國八十一年六月。16.陳雪萍,租稅政策影響投資行為之動態分析,政治大學財政研究所碩士論文,民國七十五年七月。17.張曉春「樣本調查研究」楊國樞等編,社會及行為科學研究法,上冊,台北:東華書局,民國七十九年,頁299 。18.張慶輝「投資租稅抵減與企業投資行為」財稅研究,第二卷第六期,民國七十七年十一月,頁1-7 。19. -----「投資租稅抵減之賦稅面與經濟面效果」財稅研究,第十七卷第四期,民國七十四年七月,頁32-52 。20.稅法輯要,財政部編印,民國八十二年二月,促進產業升級條例法規,稅務旬刊社印行,民國八十一年三月。21.湯明輝「投資扣抵下的廠商行為」財稅研究,第十二卷第五期,民國六十九年九月,頁87-91 。22.游肇宏,台灣民營製造業投資行為之研究--理論與實證比較分析,東吳大學經濟學研究所碩士論文,民國七十三年七月。23.劉其昌「促進產業升級條例租稅減免條款剖析」財稅研究,第二十三卷第二期,民國八十年三月,頁99-132 。24.葉建新,資本設備投資決策之研究,政治大學企業管理研究所碩士論文,民國七十二年六月。25.薛玉枝,租稅政策與企業投資行為之研究,政治大學財政研究所碩士論文,民國七十二年七月。26.簡松棋「論中美兩國投資抵減制度之比較」稅務旬刊,第一○八五期,民國七十二年十二月二十日。27.顏慶章、鄭棟英、張盛和、王耀興、劉其昌、凌忠嫄與黃蔭基,「投資抵減措施效益評估之研究」稅制專題研究叢書(76 - 0 1) ,台北:財政部稅制委員會,民國七十六年六月。二、英文部分1. Abel, A., 1982. ""Dynamic Effects of Permanent and Temporary Tax Policies in a q Model of Investment"", Journal of Monetary Economics, Vol .9, pp .353 -373 .2. Accounting Principles Board Opinion No.2, ""Accounting for the Investment Tax Credit"", December 1962, in APB Accounting Principles Original Pronouncements 6/30/73, p.6508.3. Accounting Principles Board Opinion No.4, ""Accounting for the Investment Tax Credit"", March 1964, in APB Accounting Principles Original Pronouncements 6/30/73, p.65174. Arnold, J.L . 1975. Accounting for the Investment Tax Credit As a Potential Causal Factor in the Corporate Equipment Investment Decision: An Empirical Analysis.Ph. D. dissertation, University of Michigan.5. Bait-Elmal, M.A . 1978. The Role of Investment Tax Credit and Accelerated Depreciation In Stimulating More Investment: The U.S .A. Case and its Implications to the Libyan Income Tax System . Ph . D. disseration, University of Kentucky.6. Berliner, C. and Brimson, J .A. 1988 . Cost Management for Today`s Advanced Manufacturing. Hardvard Business School Press.7. Bischoff, Charles. 1971. ""The Effect of Alternative Lag Distributions "", Tax Incentives and Capital Spending , Edited by Gary Form . Washington D.C. : Brookings Institution, pp . 61 - 130.8. Bower , J. L. 1972. Managing the Resource Allocation Process, Richard D. Irwin.9. Bracewell -Milnes `, Barry and J.L . Huis Kamp. 1977. Investment Incentives: A Comparative Analysis of the System in the EEC, the U.S.A. and Sweden. Deventer:Kluwer.10. Bromiley, Philip 1986. Corporate Capital Investment –A Behavior Approach, Cambridge University Press.11. Brown, E. Cary, 1961. ""Tax Incentives for Investments"", in American Economic Association , Papers and Proceedings of the Seven Fourth Annual Meeting. In American Economic Review, May 1962, pp.335 -345.12. Chirinko, Robert S. 1986. ""Business Investment and Tax Policy: A Perspective on Existing Models & Empirical Results"", National Tax Journal, June, pp.137-155.13. 1987. ""Will the Neoclassical Theory of Investment Please Rise?"" The General Structure of Investment Models and Their Implications for Tax Policy"", In The Implact of Taxation on Business Activity, Edited by Jack M. Mintz and Douglas D. Purvis, John Deutsch Roundtable on Economic Policy, 4th, Queen`s University .14. Dennis -Escoffier, Shirley . 1981. The Impact of Federal Income Tax on Capital Budgeting Eqipment Decesions : A Comparative Study of Hotels in Selected Resort Cities of the Limited States, Canada, and the Bahamas. Ph. D.dissertation, University of Miami.15. Edwards, James W. 1969. Effects of Federal Income Taxes on Capital Budgeting, New York: National Association of Accountants.16. Eisner, Robert and Patrick J. Lawler. 1975. ""Tax Policy and Investment: An Analysis of Survey Responses"", ican Economic Review, March, pp.206-212.17 . Fronm, G. 1971. Tax Incentives and Capital Spending. Washington, D.C.: Brookings Institution.18. Hall, Robert E. and Dale W. Jorgenson 1967. ""Tax Policy and Investment Behavior"", The American Economic Review, Vol. LVII, June, Number 3, pp.391-414 .19. 1969. ""Tax Policy and Investment Behavior: Re –ply and Further Result"" , American Economic Review ,June, pp. 388 - 401.20.___ 1971 . ""Application of the Theory of Optimum Capital Accumulations"", In Tax Incentives and Capital Spending, Edited by Gary Fromm, Washing D.C.: BrookingInstitution, pp . 9-60.21. Heller, J. and Kauffman, K.M . 1963 . Tax Incentives for Industry in Less Developed Countries . Cambirdge: Harvard Law School.22 . Hendriksen , Eldon S. 1982. Accounting Theory, Founth Edition, III ions: Richard D. Irwin.23 . Jorgenson , D.W. and Silbert, C.D. 1968. ""A Comparison of Alternative Theories of Corporate Investment Behavior"", American Economic Review, Vo1.58, No . 4, pp.681-712.24. Jorgenson, Pale W. 1971. ""Econometric Studies of Investment Behavior: A Survey"" , The Journal of Economic Literature , Vo l .IX, December , Number 4, pp.1111~1147 .25 . Klein, L. R. and Paul Tawboman. 1971. ""Estimating Effects Within A Complete Econometric Model"", in Incentives and Capital spending. Edited by Gary from .Washing D.C.: Brooking Institution. pp.197-242.26. Levy, Haim and Marshall Sarrat. 1990. Capital Investment and financial Decisions . fourth Edition, New York : Prentice Hall.27. Lyon, Andrew B. 1986. How Do Stock Prices Change When Corporate Tax Laws Change? An Empirical Analysis of the Effect of Tax Laws on the Value of the firm, Ph. D. dissertation, University of Princeton.*28.Murdick, R. G. and Deming , D. D. 1968. The Management of Capital Expenditure, New York , McGraw-Hill Inc.29. Ott, Lyman 1988. An Introduction to Statistical Methods and Data Analysis, third Edition, Boston : Pws -Kent.30. Raby, William L. 1975. The Income Tax and Business Decision. Englewood .Cliffs, N.J.: Prentice -Hall Inc.31. Sunley , E.M. Jr., 1973 ""Toward A More Neutural Investment Tax Credit"", National Tax Journal, Vol . 26, No.2, June, pp.209~221.32 . Throckmorton, Jerry J. 1970. ""Theoretical Concepts for Interpreting the Investment Credit"", The Journal of Accounting, April , pp . 45~52 .33. 1992 U.S. Master Tax Guide. commerce Clearing Hourse, Inc., 1991.34. Woodard, F.O. and Panichi, Vincent M. 1965 ""Investment Influences of Tax Credit Program"", National Tax Journal, Sep., Vol.1S, pp.272""""276.35. Wunder, H. f. 1979. Capital Formation and the Investment Credit: an Empirical Study. Ph. D. dissertation, University of South Carolina.*本研究未直接參閱" 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#G91NCCV1762012 資料類型 thesis dc.contributor.advisor 張春雄 zh_TW dc.contributor.advisor Chang, Chun-Shyong en_US dc.contributor.author (Authors) 楊仁政 zh_TW dc.creator (作者) 楊仁政 zh_TW dc.date (日期) 1993 en_US dc.date.accessioned 10-May-2016 18:55:00 (UTC+8) - dc.date.available 10-May-2016 18:55:00 (UTC+8) - dc.date.issued (上傳時間) 10-May-2016 18:55:00 (UTC+8) - dc.identifier (Other Identifiers) G91NCCV1762012 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96287 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description.abstract (摘要) "隨著企業規模的日益龐大,在面臨競爭劇烈之環境中,企業為了達成其策略目標,資本投資具有舉足輕重的地位。而企業投資決策中,投資抵減之租稅獎勵,究對企業資本投資決策之影響為何?其影響是否隨企業內在環境而有差異?本研究在探討該等問題。 zh_TW dc.description.tableofcontents "第一章 緒論..........1第一節 研究動機..........1第二節 研究目的與研究問題..........3第三節 研究方法..........4第四節 研究貢獻..........4第五節 論文架構..........5第二章 文獻探討..........7第一節 投資抵減之意義、功能及內涵..........8第二節 我國機器設備資抵減實施經過及現況..........16第三節 美國投資抵減實施經過及現況..........32第四節 投資抵減相關研究文獻..........35第三章 研究方法..........69第一節 觀念性架構..........69第二節 研究設計..........70第三節 名詞界定與變數說明..........70第四節 研究假設..........75第五節 研究對象與資料蒐集..........76第六節 資料分析方法..........80第四章 實證結果與討論..........81第一節 我國實施投資抵減概況暨業者之態度與反應分析..........81第二節 研究假設之檢定..........98第五章 結論、研究限制與建議..........121第一節 結論..........121第二節 研究限制..........122第三節 建議..........123參考書目..........125附錄A 投資抵減研究問卷..........133附錄B 問卷附函..........141" zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCV1762012 en_US dc.title (題名) 投資抵減與企業資本投資決策之探討 : 以民營製造業廠房、設備或技術投資為例 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) "一、中文部分1.丁克華,投資稅額扣抵之研究,政治大學財政研究所碩士論文,民國六十七年六月。2.于明宜「投資抵減之理論與政策」台北市銀月刊,民國七十四年九月,頁29-3 83.王文洋,企業投資方向規劃與選擇之研究--南亞塑膠公司銅箔基板投資個案分析,台北:華泰書局,民國八十一年一月。4.王建煊,租稅法,十六版,自印,民國八十年二月。5.中華經濟研究院,新投資機會研究,丙篇,新投資機會研究背景報告之三十七,獎勵投資條例及其經濟效益評估,民國七十三年九月。6.中華徵信所,Top 500 : 1990年中華民國大型企業排名,台北:中華徵信所,民國八十年。7.立法院第八十六會期第三十二、三十三次院會紀錄,立法院公報,第七十九卷第九十八期,頁61-108 、263-282 。8.立法院第八十六會期第三十八次院會紀錄,立法院公報,第七十九卷第一百零二期,頁41- 9 5 。9.朱自由,投資租稅抵減政策之經濟效果:台灣地區製造業之研究,政治大學財政研究所碩士論文,民國七十七年七月。10.行政院經濟建設委員會建全經社法規工作小組獎勵投資條例稅捐減免規定之檢討與建議(上) ,民國七十七年十一月。11.侯繼明、孫克難與周濟,獎勵投資條例之經濟效益評估分項報告(1)鼓勵投資(總體經濟面) ,中華經濟研究院,民國七十六年八月。12.孫克難「試評促進產業升級條例的經濟效益」財稅研究,第二十三卷第一期,民國八十年一月,頁97-110 。13. -----「台灣地區獎勵投資條例及其經濟效益評估」中華經濟研究院經濟專論( 71) ,民國七十四年六月。14 .許松根、陳玉瓏「獎勵投資條例與固定資本形成」經濟論文叢刊(Taiwan Economic Review) ,第十七卷,第一期,民國七十八年,頁77-120 。15.陳貝典,我國公民營企業管理會計技術之研究,政治大學會計研究所碩士論文,民國八十一年六月。16.陳雪萍,租稅政策影響投資行為之動態分析,政治大學財政研究所碩士論文,民國七十五年七月。17.張曉春「樣本調查研究」楊國樞等編,社會及行為科學研究法,上冊,台北:東華書局,民國七十九年,頁299 。18.張慶輝「投資租稅抵減與企業投資行為」財稅研究,第二卷第六期,民國七十七年十一月,頁1-7 。19. -----「投資租稅抵減之賦稅面與經濟面效果」財稅研究,第十七卷第四期,民國七十四年七月,頁32-52 。20.稅法輯要,財政部編印,民國八十二年二月,促進產業升級條例法規,稅務旬刊社印行,民國八十一年三月。21.湯明輝「投資扣抵下的廠商行為」財稅研究,第十二卷第五期,民國六十九年九月,頁87-91 。22.游肇宏,台灣民營製造業投資行為之研究--理論與實證比較分析,東吳大學經濟學研究所碩士論文,民國七十三年七月。23.劉其昌「促進產業升級條例租稅減免條款剖析」財稅研究,第二十三卷第二期,民國八十年三月,頁99-132 。24.葉建新,資本設備投資決策之研究,政治大學企業管理研究所碩士論文,民國七十二年六月。25.薛玉枝,租稅政策與企業投資行為之研究,政治大學財政研究所碩士論文,民國七十二年七月。26.簡松棋「論中美兩國投資抵減制度之比較」稅務旬刊,第一○八五期,民國七十二年十二月二十日。27.顏慶章、鄭棟英、張盛和、王耀興、劉其昌、凌忠嫄與黃蔭基,「投資抵減措施效益評估之研究」稅制專題研究叢書(76 - 0 1) ,台北:財政部稅制委員會,民國七十六年六月。二、英文部分1. Abel, A., 1982. ""Dynamic Effects of Permanent and Temporary Tax Policies in a q Model of Investment"", Journal of Monetary Economics, Vol .9, pp .353 -373 .2. Accounting Principles Board Opinion No.2, ""Accounting for the Investment Tax Credit"", December 1962, in APB Accounting Principles Original Pronouncements 6/30/73, p.6508.3. Accounting Principles Board Opinion No.4, ""Accounting for the Investment Tax Credit"", March 1964, in APB Accounting Principles Original Pronouncements 6/30/73, p.65174. Arnold, J.L . 1975. Accounting for the Investment Tax Credit As a Potential Causal Factor in the Corporate Equipment Investment Decision: An Empirical Analysis.Ph. D. dissertation, University of Michigan.5. Bait-Elmal, M.A . 1978. The Role of Investment Tax Credit and Accelerated Depreciation In Stimulating More Investment: The U.S .A. Case and its Implications to the Libyan Income Tax System . Ph . D. disseration, University of Kentucky.6. Berliner, C. and Brimson, J .A. 1988 . Cost Management for Today`s Advanced Manufacturing. Hardvard Business School Press.7. Bischoff, Charles. 1971. ""The Effect of Alternative Lag Distributions "", Tax Incentives and Capital Spending , Edited by Gary Form . Washington D.C. : Brookings Institution, pp . 61 - 130.8. Bower , J. L. 1972. Managing the Resource Allocation Process, Richard D. Irwin.9. Bracewell -Milnes `, Barry and J.L . Huis Kamp. 1977. Investment Incentives: A Comparative Analysis of the System in the EEC, the U.S.A. and Sweden. Deventer:Kluwer.10. Bromiley, Philip 1986. Corporate Capital Investment –A Behavior Approach, Cambridge University Press.11. Brown, E. Cary, 1961. ""Tax Incentives for Investments"", in American Economic Association , Papers and Proceedings of the Seven Fourth Annual Meeting. In American Economic Review, May 1962, pp.335 -345.12. Chirinko, Robert S. 1986. ""Business Investment and Tax Policy: A Perspective on Existing Models & Empirical Results"", National Tax Journal, June, pp.137-155.13. 1987. ""Will the Neoclassical Theory of Investment Please Rise?"" The General Structure of Investment Models and Their Implications for Tax Policy"", In The Implact of Taxation on Business Activity, Edited by Jack M. Mintz and Douglas D. Purvis, John Deutsch Roundtable on Economic Policy, 4th, Queen`s University .14. Dennis -Escoffier, Shirley . 1981. The Impact of Federal Income Tax on Capital Budgeting Eqipment Decesions : A Comparative Study of Hotels in Selected Resort Cities of the Limited States, Canada, and the Bahamas. Ph. D.dissertation, University of Miami.15. Edwards, James W. 1969. Effects of Federal Income Taxes on Capital Budgeting, New York: National Association of Accountants.16. Eisner, Robert and Patrick J. Lawler. 1975. ""Tax Policy and Investment: An Analysis of Survey Responses"", ican Economic Review, March, pp.206-212.17 . 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