| dc.contributor.advisor | 孫克難 | zh_TW |
| dc.contributor.author (Authors) | 張輔仁 | zh_TW |
| dc.contributor.author (Authors) | Chang, Fu Jen | en_US |
| dc.creator (作者) | 張輔仁 | zh_TW |
| dc.creator (作者) | Chang, Fu Jen | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 9-Dec-2010 15:51:57 (UTC+8) | - |
| dc.date.available | 9-Dec-2010 15:51:57 (UTC+8) | - |
| dc.date.issued (上傳時間) | 9-Dec-2010 15:51:57 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094255024 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49995 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 94255024 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (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。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。關鍵詞：租稅獎勵、外人直接投資(FDI)、邊際有效稅率。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 第一節 研究背景與目的………………………………………….1 第二節 研究方法與章節架構…………………………………….4第二章 外人直接投資之相關文獻回顧 第一節 前言………………………………………………………...7 第二節 外人直接投資之理論回顧……………………………….8 第三節 外人直接投資決定因素之文獻回顧…………………..14 第四節 外人直接投資與租稅之實證文章回顧………………..19 第五節 本章小結…………………………………………………..28第三章 外人來台直接投資概況與相關租稅措施 第一節 前言………………………………………………………..29第二節 來台外人直接投資概況………………………………….30 第三節 外人投資相關租稅法規與獎勵沿革…………………..36 第四節 本章小結…………………………………………………..41第四章 外人來台投資決定因素之實證分析 第一節 前言………………………………………………………………...42 第二節 實證模型之建立………………………………………………...43 第三節 變數介紹與資料來源………………………………………46 第四節 時間序列分析方法…………………………………………50 第五節 實證結果分析…………………………………………………..53第五章 結論與研究限制 第一節 結論………………………………………………………..65 第二節 研究限制………………………………………….……….68參考文獻……………………………………………………………....69附錄................................................75 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094255024 | en_US |
| dc.subject (關鍵詞) | 租稅獎勵 | zh_TW |
| dc.subject (關鍵詞) | 外人直接投資 | zh_TW |
| dc.subject (關鍵詞) | 邊際有效稅率 | zh_TW |
| dc.subject (關鍵詞) | Tax Incentive | en_US |
| dc.subject (關鍵詞) | Foreign Direct Investment | en_US |
| dc.subject (關鍵詞) | Marginal Effective Tax Rate | en_US |
| dc.title (題名) | 外人來台直接投資之決定因素─就租稅面探討 | zh_TW |
| dc.title (題名) | The Determinants of Foreign Direct Investmant and Taxation in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
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