企業導入保稅工廠制度對經營績效影響之研究
－以某半導體導線架沖壓/蝕刻製造廠為例

現今國際商業環境及市場高度競爭，外銷品製造廠需要藉由各種管理手段的推行來提升優勢，然而推行後是否對企業體的經營績效有所助益則是關注的議題。本研究旨在探討一外銷品製造廠在導入保稅工廠制度對經營績效之影響，本文先參考海關保稅制度、海關管理保稅工廠等制度及經營績效之相關文獻作為基礎，利用問卷調查的方式，建構出一適合該企業的量表，以作為實證之工具。本研究以某導線架沖壓/蝕刻外銷品製造廠為母體，共發放出260份問卷，有效回收問卷243份，有效回收率為93﹪，將此有效問卷資料作敘述性之統計、多變量變異數分析及成對t檢定後，進行分析及比較，以瞭解其差異性。根據分析及比較的結果可得知： 1.不同背景變項其導入保稅工廠制度對經營績效影響之認知，以中高年資、保稅業務專責人員及高學歷員工的認知較高。 2.保稅工廠制度的導入，以產品單位使用原料之利用率對整體經營績效的幫助最大，其次是進出口通關速度及具有專業經驗之保稅工廠業務專責人員。 3.保稅工廠制度的導入，對企業的財務構面及顧客構面提供極大的幫助。依據本研究前述之結論，對外銷品製造廠之建議如下： 1.外銷品製造廠選擇導入保稅工廠制度前，應充分評估其進口的原料被課徵的稅費高低（進口原料關稅及營業稅等），倘進口時貨物被課徵的進口稅費雖很低，但整體的進口量很大，建議外銷品製造廠加入海關保稅工廠制度，其所省下稅費確實可以直接有效提高經營績效。 2.外銷品製造廠導入保稅工廠制度後，應依據保稅法令選擇專責人員負責保稅業務，建議製造廠宜選擇具備有實務經驗且恪守保稅法規命令之保稅業務專責人員，如此可加速輔導廠商進入狀況，選擇最有利於企業的保稅制度，獲得政府所提供之優惠及稅費的減免等，提高營運績效。 3.外銷品製造廠導入保稅工廠制度後，宜不定時辦理保稅業務講習及人員之訓練，因內部人員對保稅制度的瞭解和部門間之配合程度，悠關企業導入保稅工廠制度之成敗，影響經營績效。 4.外銷品製造廠選擇導入保稅制度前，應審慎評估加入哪一種保稅體制，各保稅區域所提供的優惠不同，雖有優勢面但另一方面也有缺點存在。譬如：加工出口區、科學工業園區及自由貿易港區等保稅區域有提供保稅工廠所沒有的進口保稅原物料及貿易用成品免稅之優惠，但前開保稅區域被侷限於某範圍內且土地只能用承租之方式，每年更應繳納管理費等，長期下來也是一筆龐大之支出。保稅工廠則可散佈在各地，土地建物可為自有或租用，相對上比較彈性。綜上，各保稅區域享有的優惠各有其優勢，建議外銷品製造廠導入保稅制度前，應依其企業體質，選擇有利於自己之保稅區域。

關鍵字

導線架；沖壓；蝕刻；保稅工廠制度；經營績效；平衡計分卡

並列摘要

The stiff competition in international trades nowadays has propelled export manufacturers to take make good use of their management to have better edge on others. However, the implementation on such management becomes the main concern on whether it virtually benefits companies. The purpose of this study focuses on the impact on export manufacturers through the introduction and adoption of bonded factory system.The study is based on the Customs Bonded Factory System, the relevant management mechanism and companies’ operation performance, by setting up a poll, so as to build up a measure scale to testify. This study is sampled on a manufacture producing Punching/Etching.A total of 260 surveys were distributed and 243 were effective, with an rate of 93% feedback. The statistics, ANOVA analysis and t distribution test were worked out through these data to find out the variance. The result is as following: The understanding and awareness about Bonded Factory system incorporated into companies tend to exist among senior employees, bonded business personnel and those of higher academic education. The greatest benefit by implement of Bonded Factory System is the efficiency of unit product’s consumption rate of materials. Secondly, it also facilitates the export customs clearance as well as the expertise development of those staff responsible for bonded business. Integrated Bonded Factory System may make a great difference for corporations financially and on their clients. The conclusion based on this thesis suggests some tips for the export manufactures as followings. Before devoting to introducing Bonded Factory System, export manufactures should assess the duty levied on imported materials (including VAT and customs duty). If the said duty rate is low, yet the volume for importation is huge, it is advised to introduce Bonded Factory System, which will save the duty and improve the company’s performance. After the integrating the Bonded Factory System, stipulated by the related regulation, the personnel exclusively for Bonded business should be assigned. The advice for export manufacture is to employ well-experienced personnel who are verse at both the practice and related regulation. With this, it could help companies hit the ground running and find the best advantageous policies so as to enjoy the favored benefits, even the duty exempt by the government. The operation performance shall thus improve. After the introducing and implementation of Bonded Factory system, it is better to do the training on Bonded Business related from time to time. The corporation’s operation performance hinges on the Bonded personnel versed in this system and the coordination among departments. Before implementing Bonded System, corporations should cautiously assess which Bonded System more suitable is. Each Bonded Area has different benefit features. On the other hand, there are also adverse sides. For instance: Export Processing Zones, Science Park and Free Trade Port Area all offer Bonded Factories the benefits like bonded material import and finished goods duty free. But they are confined to a specific areas. Corporations could only lease on the land in the above mentioned areas. Annually there are also admin fees. In the long run, it could accumulate to a huge expenditure for corporations. Bonded Factories could be scattered anywhere in Taiwan and the factory land could be owned or leased. Relatively it has more flexibility. In all, each bonded area has its individual advantages. We suggest corporations do assess their own features and find the most suitable system before entering Bonded Business.