我國租稅優惠措施之研究－以研究與發展支出適用投資抵減之行政爭訟為例

A Study on Tax Preference Treatment in Taiwan - Cases of tax credit for R&D Expenditure in Administrative Litigation

魏素幸(Su-Hsing Wei)

指導教授 ： 楊竹生 ； 楊偉文

中原大學/商學院/財經法律研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100516

摘要

本研究係對我國近十年來實施促進產業升級條例之研究與發展支出適用投資抵減租稅優惠之行政法院相關判決研析，發現徵納雙方對類此案件有違反租稅法律主義、授權明確性之疑慮、違反比例原則爭議及有權認定機關之程序問題等爭點，故分別就租稅法律主義、授權明確性原則及比例原則等相關租稅優惠理論與研究發展之理論，據以評析法令爭議問題；其次經觀察我國競爭國家日本、新加坡、南韓及中國大陸各國，亦普遍採行租稅優惠措施以鼓勵廠商進行研發活動；加上多數經濟學者研究結果，認為該等獎勵措施具有相當不錯之成效，故持續提供租稅誘因獎勵企業進行研究與發展，將有助於產業競爭力的提升，因此，本文認為，產業創新條例繼續給予此研究發展的功能別租稅優惠誘因，尚屬必要。

關鍵字

租稅優惠 ； 研究與發展支出 ； 租稅法律主義 ； 授權明確性 ； 比例原則

並列摘要

The purpose of this study was to analyze court decisions on the applicability of the investment tax credits to research and development expenditures related to the implementation of Statue for Upgrading Industries over recent 10 years. It was found that there existed doubts among both tax-payers and tax-collectors over the violation of the principle of statutory tax-paying and the principle of proportionality as well as the procedural issues of the competent authorities. Hence, discussion and analysis were conducted on the relevant legal disputes based on tax incentives-related principles of statutory tax-paying, specific authorization and proportionality. Observation found that tax incentives measures were commonly adopted by the competing countries such as Japan, Singapore, South Korea and China to encourage businesses’ research and development activities. Studies conducted by many economists also suggested incentives of this like have produced significant results and should be continued to help enhance industries’ competitiveness. Consequently, the results of this study conclude that Statue for Industrial Innovation should continue to provide tax incentives to promote industry’s research and development.

並列關鍵字

the principle of statutory tax-paying ； R&D expenditure ； specific authorization ； tax incentives ； the principle of proportionality

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