- 學位論文
研發創新抵免之優先性:階層分析法研究
Prioritizing Research of R&D and innovation tax credits:An AHP Survey
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摘要
2010 年5 月《產業創新條例》公布，其中的《公司研究發展支出適用投資抵減辦法》為企業進行研發抵免的重要法令。然目，前經濟部收到高度創新認定申請調查，產業別呈現「製造業熱、服務業冷」局面。因此如何使研發抵免適用於更廣泛的產業別將成為熱門的議題。 一直以來，研發定義一直是問題各方爭議不休的議題。由於產創條例招致「製造業思維導向」的批評，歸咎其因，服務創新的本質內容側重「需要(need)」基礎的市場驅動特性，並包含技術性的創新活動與非技術性創新活動。根據奧斯陸手冊，技術性創新包含產品與服務的創新、流程與製程的創新，非技術性創新則包括組織創新與行銷創新。然而過去對於研發的獎勵高度強調科技基礎與專門研發部門的設計與規範，並不符合服務業的特性與實際現況。 本研究採用參考奧斯陸手冊的四大創新架構，簡化為產品創新、組織與流程創新、行銷創新，並把不能抵免的研發創新費用歸類成問項。以網路問卷、郵寄問卷、實體課堂問卷訪查了製造業及服務業研發及管理人員共81份樣本。問卷結果為第二階三大創新優先為產品創新，第三階研發費用優先為產品試製材料支出、產品檢驗測試支出、市場研究與測試支出、產品風險評估相關支出、品牌形象設計支出（以上無關排序）等最為重要，此結果提供後續政策制定的建議。
並列摘要
In July 2010, “Industrial Innovation Act” has been proposed. One of the most important items for corporation is to consider R&D tax credits. However, as Investigation “Highly innovation identifying Application” from Ministry of Economic, it indicates manufacturing industry focus more on R&D activity than services. Therefore, how to make R&D tax credits more broadening use in order to facilitate R&D activities has become the popular issue. Since the Industrial Innovation Act proposed, it was often criticized as the “Manufacturing-oriented thinking” act. Due to the nature of industry difference, services industry focus on “need” as basis of market driving attribute, including organizational innovation and marketing innovation. These do not meet the purpose with Industrial Innovation Act that pays attention on technological foundation and R&D specifications. The study considers four types of innovation from Oslo Manual: product innovation, process innovation, organizational innovation, and marketing innovation. The study develops several questionnaire items with consideration of non-R&D innovation expenditure credits. Via postal questionnaire survey, the study investigates the R&D managers and staff in the manufactures and services, and receives 81 valid samples from these two industries. The results appear that product innovation is considered as most importance among three types of innovation. Research also found that product testing, market research, product risk evaluation, and brand design are considered as the required expenditures for all industries. The study also offers some insightful points for policy implications.
參考文獻
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