研究發展租稅減免優惠程度與企業經營績效關聯性之探討－以中部六縣市企業為例

Research of the Relationship on Investment Tax Credit of R&D and Corporate Performance－The Case of Central Taiwan Industries

賴洲君(Chou-Chun Lai)

指導教授 ： 許義忠

國立臺中科技大學/商管學群/事業經營研究所/碩士(2009年)

https://doi.org/10.6826/NUTC.2009.00014

摘要

中文摘要
政府先後透過「獎勵投資條例」及「促進產業升級條例」以獎勵投資的方式，希望帶動國內研發創新的風氣。惟根據統計資料顯示政府稅收損失相當龐大。故本研究之目的在探討稅收的犧牲，有無提升企業之經營效率。並以中區國稅局自2000至2005年營利事業申報及核定資料，透過三階段分析法對已享有研發投資抵減租稅優惠之業別其經營效率進行探討。首先，在第一階段中採用資料包絡分析法（DEA）計算出各業別的效率值；第二階段則利用Malmquist生產力變動指數對各業別之生產力進行跨期分析；最後則利用Tobit迴歸模型探討外生變數對各業別效率值之影響。實證結果顯示：（1）研發之抵減率雖已提高至30﹪，最高甚至可享50﹪，並取消申請門檻限制，惟因2001至2003年間受到國內外重大事件影響，致使技術效率值為1的業別數呈現不穩定現象，2004年後始逐漸改善。（2）在長期觀點下，中部六縣市已享有研究發展租稅優惠之業別，生產力是呈現上升的狀態，主要來自技術效率變動，推估研究發展租稅減免政策對中部六縣市企業整體而言，此影響仍有正面效果。（3）透過Tobit迴歸分析發現，國內生產毛額成長率對效率值呈現不具顯著性之正向關係；而研發人員碩博士比例對效率值則呈現顯著正向關係；另外中央銀行政策對效率值為顯著負向關係；最後，研究發展政策對效率值則為顯著且負向關係。在促進產業升級條例即將於2009年12月31日施行屆滿之際，建議政府研發租稅減免政策應予考量繼續施行，惟其抵減率及申請門檻應予以限縮，以防止因過度浮濫而損害租稅公平並侵蝕政府稅收。

關鍵字

研究發展 ； 投資抵減 ； 經營效率 ； 資料包絡分析法 ； Malmquist ； Tobit

並列摘要

The government has been attempting to stimulate domestic research and development (R&D) innovation by encouraging investment via the “Act of Encouragement of Investment” and the “Act for Upgrading Industries.” Statistics show that, however, the government has also suffered great losses in tax revenue. The purpose of this research was to discuss whether tax reductions have upgraded business efficiency. Business income declarations and auditing data from the National Tax Administration of Central Taiwan from 2000 to 2005 were employed in this research, and the business efficiency of industries that had enjoyed R&D investment tax deductions were discussed through a three-stage analysis method. First, Data Envelopment Analysis is employed in the first stage to calculate the efficiency value of each industry. Then, in the second stage, a Malmquist productivity index was used to intertemporally analyze the productivity of each industry. Finally, a Tobit regression model was utilized to discuss the influence of exogenous variables on the efficiency value of each industry. The results are listed below:
1. Though top R&D deductions had been raised to 30% and even 50% and the application restriction had been cancelled, a number of major domestic and international events in 2001 to 2003 caused the number of industries with a technology efficiency value of 1 to be unstable, which did not improve until after 2004.
2. In a long-term viewpoint, productivity has increased among industries in the six cities/counties in central Taiwan which are enjoying R&D deductions. This is mainly caused by changes in technology efficiency. And it is presumed that R&D tax reduction policies had positive effects on enterprises as a whole in these cities/counties.
3. The Tobit regression analysis found no significant relevance between GDP growth rate and efficiency value, though there was a significant relevance between the percentage of R&D personnel with postgraduate degrees and efficiency value. Moreover, Central Bank policies had a significant negative relation with efficiency value. Finally, R&D policies had a significant negative relation with efficiency value.
As the “Act for Upgrading Industries” will expire on December 31, 2009, it is suggested that the government consider continuing to execute its R&D tax reduction policy. It should also consider increasing restrictions on the R&D tax reduction rate, and on applications, in order to prevent unfair taxation and declines in tax revenue.

並列關鍵字

nvestment Tax Credit of R&D ； Corporate Performance ； DEA ； Malmquist ； Tobit

參考文獻

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