產業發展與政府經濟輔助之運用初探—以台灣之生技新藥產業之發展為例－

近代國家幾乎已放棄全然的市場自由經濟，多半會以增進國家及公共利益為目的，制定產業政策，使用各種政策工具涉入市場。政府政策除了對經濟條件將造成結構性的改變外，透過各方面的建設及需求，也會影響市場價格及企業成本，對產業有不可忽視的影響。台灣自1995年行政院「加強生物技術產業推動方案」施行以來，我國已建構有利生技產業發展的基礎環境。2009年行政院推動「生技起飛鑽石行動方案」，該方案列為我國六大新興產業推動之重點產業政策。這個方案包括四大部分：強化產業價值鏈第二棒產業化研發角色、成立生技創投基金、推動整合型育成機制、以及成立食品藥物管理局等。政府透過高權執行產業政策，最常用的是租稅優惠與經濟輔助制度。其中經濟輔助，係政府利用私法關係給與受輔助者某種財產利益或優惠，並要求實現特定公共利益目的，以達成行政目的之私經濟型態行為。經濟輔助制度並非法律上之用語，從本質上而言，具有受益性及負擔性之雙面性，極具給付行政與干涉行政之雙重效力行政處分的雙重雙面性特質。在重點扶植生技新藥產業的過程中，政府大量的使用經濟輔助工具，如消耗性補助金、獎助金、保證、借貸、技術輔助與實物給與等方式，給與產業支持。但在目前租稅國家的體制下，政府財源泰半來自於稅捐，法治國家的政府在財政重分配時，仍須依循依法行政原則，否則違背國家整體法秩序，應非法所許，故本文擬介紹經濟輔助在法律上之意涵、特性及類型，並試圖從憲法以下，建構經濟輔助制度依循之基本原理原則，最後以觀察我國對於生技新藥產業發展所為之經濟輔助制度做檢證。

關鍵字

生技新藥；產業發展；經濟輔助；租稅優惠；行政行為類型；依法行政；平等原則

並列摘要

Modern country almost completely abandoned the free market economy, will likely be to increase national and public interests for the purpose of formulating the industrial policy, using a variety of policy instruments involved in the market. In addition to economic conditions, government policy will result in structural changes, through all aspects of construction and demand, will affect market prices and business costs on the industry, the impact can not be ignored. Since 1995, the Executive Yuan of Taiwan ＂to strengthen the biotechnology industry to promote the program ＂ implemented, Taiwan's biotech industry has been building a favorable foundation for the development environment. Executive Yuan in 2009 to promote ＂off Diamond Biotechnology Action Programme＂, the program of six emerging industries as the focus of industrial policy to promote. The program consists of four parts: the value chain to strengthen industrial R & D role in the second bar, the establishment of biotechnology venture capital fund to promote the integrated incubation system, and the establishment of the Food and Drug Administration Government, through the implementation of high-power industrial policy, the most commonly used system of tax incentives and economic aid. Including economic assistance, the Department of the Government by supporting the use of private law relations were given a property interest or discount, and requirements to achieve specific purposes of public interests, to achieve the administrative purpose of private economic behavior patterns. Legal aid system is not the economy of language, in essence, has the benefit of and burden of the double-sided nature, highly paid executive and administrative interference in the dual effect of administrative sanction of the double-sided character. Biotech and New Pharmaceutical Industry in the support process, the government a lot of use of economic aid, such as expendable grants, grants, guarantees, loans, technical assistance and in-kind giving, etc., to give industry support. But in the current state tax system, financial resources and misguide the government from taxes, the rule of law in the Government's financial re-allocation, have to follow the principle of administration according to law, or contrary to follow the country's overall legal order, the promise should be illegal, so this article have Introduction of economic aid to be the meaning in the law, characteristics and types, and tried the following from the Constitution, the economic construction of the basic principles of aid follows the principles of the system, and finally to observe the new drugs of the biotech industry for whom the development of economic aid system to provide the inspection certificate.

並列關鍵字

Bio-medicine ； development of industry ； economic assistance ； tax incentives ； type of administrative action ； rule by law ； the principle of equality

國際替代計量

產業發展與政府經濟輔助之運用初探—以台灣之生技新藥產業之發展為例－

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