租稅優惠對政府與高科技產業影響之研究

How Preferential Benefit of Taxes to Concern the Government and the Technology?

魏文欽(Wen-Chin Wei) ； 劉佩佳(Pei-Chia Liu) ； 謝林芳羽(Fang-Yu Hxie-Lin)

《International Journal of Lisrel》 4卷1期 (2011/03) Pp. 29-48

https://doi.org/10.30063/IJL.201103.0002

摘要

本研究係探討政府實施各項租稅優惠措施對高科技產業與自身之影響力大小及效果並考慮租稅優惠措施實施之必要程度？以及政府爲增加企業投資意願進而創造低稅負投資環境，使之與政府所期之目標趨於一致，然是否一定需政府提供低稅負環境企業才會進而投資之誘因與必要？本研究認爲多數學者僅針對單一問題進行分析與探討，其對整體目前經濟情況有待討論，將利用系統動力學分析方法進行全面性研究與探討，以期提供政府與企業制定相關政策之參考。

關鍵字

租稅優惠 ； 高科技產業 ； 研究發展 ； 租稅規劃 ； 國際競爭力 ； 租稅規模與結構

並列摘要

In this paper, we will talk about some questions from a few viewpoints. Fist, how the government to implement the various tax policy to technology industry and its influence on the size than think about the implementation' necessary? Second, weather the government provided a low tax environment for business investment incentives and it will need to?
This study suggests that most scholars only for single-issue analysis of the current economic situation and its will use a comprehensive analysis of system dynamics research and expected to provide the government and the enterprises to develop policies in Taiwan.

並列關鍵字

Preferential benefit of taxes ； R&D ； Taxes plan international competitiveness ； Statute of taxes