本論文訂為一冊，分五章十九節，約十一萬字。 第一章 旨在說明社會扶助的意義、特質、範圍，並探討中外有關扶助之思想，及福 利國家的趨向。 第二章 對中國以往歷史上的扶助事業作一回顧，討論政府與民間所辦理的各種事業 ，並對荒政詳加陳述。 第三章 以憲法為基準，對中國現代社會扶助事業有關的政策、法規加以探討，並明 其制定、變遷。 第四章 分別就兒童、老年、殘障、婦女、貧民及災難扶助等項目，依當前實際有關 措施及工作成果說明之。 第五章 對中國社會扶助事業的實施，作一檢討與展望，其最終則企盼建立一既富且 均又符正義的福利國家，以致扶助一詞亦根本消失。

共一冊，約四萬字，分六章十七節。 第一章為緒論，闡明本文之研究動機，目的及方法，並略述整篇論文之結構。 第二章為小規模營利事業在經濟中之地位。首先小規模營利事業就目前對之所下之定 義予以配合當前經濟情況之修正，繼而闡述其在經濟結構中所具有的競爭力量，並由 其競爭力量的擁有說明對經濟發展的相對重要性。 第三章為小規模營利事業管理決策之探討，就目前小規模營利事業資本結構加以說明 投資之意欲及所擁有資本之強弱，並對目前一段經營管理小規模營利事業的方法加以 探討，就其缺點予以改正，並提供正確的經營管理方法。 第四章係對現行我國對小規模營利事業稽征技術的探討，就現行小規模營利事營利所 得稅及營業稅課征方式，在實務上所遭遇的困難及不合理現象提出討論並提供改進意 見，且為使課稅額與實際負擔完全一致，對課稅資料之查抄運用突應如何加強加以評 述。 第五章對現行已採加值稅國家對小規模營利事業課稅方式的介紹，並就我國之加值型 營業稅草案探討將來探行加值稅的處理方式。 第六章為對前面幾章所提之改進意見加以總結。

中文摘要 二十世紀末，世界主要經濟發展國皆面臨「雙重困境」（Catch -22），即政府財政危機日益惡化，但民眾需求卻日益高漲，因此各國政府莫不致力於政府再造工程，希望以「師法企業」來改善政府績效，其策略如民營化等，但以上單以追求經濟效率為基礎之改革策略，並無法真正解決政府失靈所引發之缺口，自1990年以來，隨著公民意識抬頭，各國民間之非營利組織日益蓬勃發展，形成政府部門、私人企業以外以公益為優先之「第三部門」，因此近來「師法企業」之重點逐漸轉向第三部門建立協力關係。 管理學者Peter F. Drucker曾指出，政府必須面對一個事實：政府的確不能做、也不擅長做社會或社區工作，從九二一地震及近來各種天災觀之，目前台灣已有不少第三部門組織能發揮極大救災之效率，為解決政府財政困窘及執行力之不足，政府逐漸轉向尋求社區志願性組織之協助，因此，如何善用這股資源將是政府目前最重要之議題。 故本研究以寺廟輔導之使命為興辦公益慈善及社會教化事業為主軸，採用James B.Whittaker 所著平衡計分卡應用於美國聯邦政府（Balanced Scorecard In The Federal Government）等相關文獻為研究途徑來分析目前臺北縣寺廟輔導相關問題，藉由平衡計分卡四大構面（寺廟服務對象、寺廟財務、寺廟內部程序、寺廟創新服務作為）來定出策略目標、指標及衡量標準，使寺廟主管機關（臺北縣政府）能將策略轉化為實際執行面，在有限資源之環境下，將日常之寺廟輔導業務能結合導引寺廟積極興辦公益慈善及社會化事業，以造福更多人群。 綜上，經以深度訪談訪問臺北縣政府宗教禮俗課同仁、鄉鎮市公所業務承辦人及學者專家後，彙整及分析資料，以建構臺北縣寺廟輔導平衡計分卡，研究結論得出：（1）寺廟服務對象構面：配合縣府政策興辦公益慈善事業程度、配合縣府政策興辦社會教化事業程度。（2）寺廟財務構面：收支決算報告之金額是否正確、是否有不合乎寺廟目的之處分財產情事、全年捐助興辦公益慈善事業金額佔其全年收入之比率、全年捐助興辦公益慈善事業金額佔其歷年累積結餘之比率。（3）寺廟內部程序構面：信徒大會（董監事會）是否依組織章程規定召開、負責人是否依組織章程規定改選、組織章程是否明定應興辦公益慈善及社會教化事業（4）寺廟創新服務構面：增辦公益慈善及社會教化事業項目之程度、資訊科技運用情形、結合其他寺廟辦理之程度、結合其他社會團體及慈善團體辦理程度、參與外界社會福利服務研習活動之程度、等十四個衡量指標。 研究建議為：（1）應將目前寺廟輔導業務之任務定位在輔導寺廟 往公益慈善及社會教化事業之興辦上。（2）強化寺廟輔導業務以公益 為核心價值。（3）大法官釋字第五七三號解釋對未來有關寺廟之財務 及內部程序構面勢必會造成重大變革，因應此種變革本研究之各指標 將會隨之修正。（4）由於寺廟相關問題複雜，平衡計分卡大部分皆以 衡量績效為目的，所謂之「績效」並不能完全運用至寺廟本身，因其 宗教淨化人心部分無法完全以此法來計分進而評估其績效，因此，本 計分卡之計分資料應先供縣府內部資料參考，不適宜公佈，以免引起 不必要反彈，且目前興辦公益事業無強制性，政府僅站在輔導立場鼓 勵各寺廟踴躍興辦；本平衡計分卡能清楚整體寺廟輔導之方向，相關 平衡計分卡實際執行時，仍應參考受評估之各寺廟之意見，如中央對 地方政府執行社會福利績效方式，採用每年與受考核之社福單位協商 各個指標及其權重，因此，本計分卡因限於研究時間及能力不足，無 法涵蓋到訪談各寺廟部分，因此為求能在執行時能順利推展，有待充 分與寺廟溝通，定期檢討計分卡各指標及權重有無須要修正之處，同 時機關主管應明瞭整個平衡計分卡實施之必要性及大力支持，始能順 利完成。（5）應建立臺北縣宗教輔導資訊系統以整合目前體寺廟輔導 業務跳脫傳統書面作業，以加強介紹各寺廟地理位置、沿革、宗教活 動等多元化角度，結合宗教、教育及觀光等多重功能，來增加各寺廟 團體與縣府相互溝通機會，凝聚向心力，並積極導向寺廟輔導方向為 注重公益慈善及社會教化事業之興辦，以發揮寺廟之功能，造福更多 人群。 / Toward the end of the 20th century major developed countries around the world were caught up in a Catch-22 situation, namely, governments were faced with worsening financial crisis while the demands of the people continued to pile up. As a result, these governments began to engage in government reconstruction projects, in hopes that they could learn something from the corporate world to improve administrative performances. Major strategies include privatization of government agencies. But reform strategies based on single pursuit of economic efficiency cannot really bridge the gaps left open by administrative malfunction. Since 1990 awareness of citizenship has begun to receive widespread attention. All over the world non-profit organizations began to stem up and prosper. In addition to government agencies and private enterprises, these organizations form “The Third Department” in which public welfares take precedence over other concerns. Recently the focus of “learning from private enterprises” began to be fastened on establishing collaborations with the Third Department. Business administration scholar Peter F. Drucker has pointed out that the government needs to realize one thing: The government is neither able nor equipped with the expertise to handle social or community works. Observation of the aftermath of 921 Earthquake and other natural disasters reveals that at present there have been quite a few Third-Department organizations capable of providing effective emergency relief to make up for the government’s financial deficit and inability to implement public projects. The government has begun to seek the assistance of volunteer organizations from the community. How to make effective use of these new resources has become one of the most important issues the government needs to address. This study is based on an attempt to provide assistance for religious temples and help them take part in philanthropic activities and social education undertakings. It employs documentations, including James B. Whittaker’s Balanced Scorecard In the Federal Government, to analyze issues pertinent to the assistance Taipei County Government provides for religious temples. Through the 4 major perspectives of the Balanced Scorecard (temple’s service targets, temple’s finances, temple’s internal procedures and temple’s innovative services) it formulates strategic goals, indicators and evaluation standards, so the governing agency (Taipei County Government) of religious temples will be able to turn strategies into implementation steps, so with limited resources it will be able to incorporate new tasks into the assistance it provides for religious temples and help them assume active roles in public welfares and social works to bring happiness to more people. The researcher conducted in-depth interviews with employees of Taipei County Government Religions and Customs Division and responsible staffs of township/city administrations. The researcher also conducted focus interviews with scholars and experts. Interview data have been compiled and analyzed for establishing the Balanced Scorecard for Taipei County Government’s Religious Temple Assistance Policy. Research conclusions include: (1) Temple’s Service Targets Perspective: Extent of participation in philanthropic activities and social education undertakings in conjunction with the policy of the county government. (2) Temple’s Finances Perspective: Whether the amount of the income/expenditure of the final accounting is correct. Whether property disposal is not in compliance with the purpose of the religious temple. Annual donation to public welfare undertakings as a percentage of the total annual income. Annual donation to public welfare undertakings as a percentage of the accumulated balance over the years. (3) Temple’s Internal Procedures Perspective: Whether believers’ meetings and board meetings are convened in accordance with the provisions set forth in the organization charter. Whether the persons-in-charge are reelected in accordance with the organization charter. Whether provisions of the organization charter require participation in philanthropic activities and social education undertakings. (4) Temple’s Innovative Services Perspective: Extent to which new participations in philanthropic activities and social education undertakings are added. Extent to which information technologies are utilized. Extent to which other religious temples are incorporated in the efforts. Extent to which other social or philanthropic groups are incorporated in the efforts. Extent of participation in social welfare workshops sponsored by other entities. All together there are 14 indicators. This study proposes the following recommendations: (1) Current assistance provided for religious temples should be positioned at helping them take part in philanthropic activities and social education undertakings. (2) The fact that the core value of assistance provided for religious temples is public welfare should be highlighted. (3) Decision #573 of the Supreme Court will significantly impact the finances and internal procedures of religious temples. Various indicators of this study will be modified to respond to this impact. (4) Temple-related issues are very complicate. The main purpose of the Balanced Scorecard is for performance evaluation. But the so-called performance does not fully reflect the function of a religious temple, because we cannot utilize the Balanced Scorecard to grade how a religion has purified believers’ hearts. So the scoring data of this Balanced Scorecard should be classified as internal data of the county government. They are not to be disclosed to the general public. The action may give rise to unnecessary disputes. Also, at present participation in public welfare activities is required by law. The government’s role is to encourage participation in this area. This Balanced Scorecard can help clarify the overall direction of the assistance provided for religious temples. When the Balanced Scorecard is employed for evaluation, comments of the religious temple audited should be taken into account. Take the way the central government evaluates location government’s performance in social welfare policy implementation for example. Each year the central government will negotiate with the social welfare agency audited to determine the indicators and their weighted values. Limited by time and personal ability, the researcher was unable to conduct interviews with the religious temples. For smooth implementation, we need to fully communicate with the religious temples and periodically review the Balanced Scorecard to see if the indicators and their weighted values need modification. Governing agency’s understanding and support of the Balanced Scorecard is required in order for the evaluation to be successfully completed. (5) We need to establish Taipei County Religious Assistance Information System to incorporate current businesses of religious assistance. We need to go beyond traditional paperwork to better introduce the location, history and religious activities of all religious temples. We need to incorporate religious, educational and tourism functions to enhance communication opportunities between religious organizations and the county government, to build a sense of belonging, and to guide religious temples toward participation in philanthropic activities and social education undertakings in order to give full play to the role of a religious temple and bring blessings to more people.

創新事業是以價值創造為目的，有別於在既有產業環境下扮演「價值提供者」的角色，制度性創業者是基於「價值創造組織者」的思維，創意地塑造自身的角色定位，重構事業成員的價值活動或互動關係，以塑造新的價值創造系統。在以往的創業研究中，許多是圍繞著創業者本身的特質與外在環境的條件，探討導致創業行為或新資源組合出現的因素，較少被關注的研究取向則是描述創新事業的浮現過程，尤其是關於制度性創業者從如何激勵事業成員與影響外在環境，乃至於創造新的組織或利基的問題。本研究是以制度性創新事業作為研究對象，以探討浮現議題為核心的複雜科學觀點為理論基礎，旨在解釋在創新事業發展過程中，焦點廠商應考慮哪些關鍵因素，以發揮最大的成員吸引或網路連結效果，從而達到利基創造的目的。 研究結論指出：(1)遠離均衡狀態是促進制度性創新事業發展的外在條件：當情境條件符合遠離均衡狀態時，焦點廠商提出制度性創新事業與之呼應，事業成員將傾向於投入創新事業的發展，以舒解其所面臨的調適性張力；(2)吸子建構是啟動制度性創新事業發展的初始設計：吸子建構是焦點廠商提出制度性創新事業的構想，包括身份配適度與身份可信度兩方面，以吸引初期事業成員投入創新事業的發展；(3)自我組織是支撐制度性創新事業發展的內在動力：自我組織是當事業成員與焦點廠商達成網路連結，由於資源的承諾、資源的外溢或網路結構的改變，除了充實制度性創新事業的內涵之外，也直接或間接地強化創新事業的吸引力，以牽動潛在事業成員參與，並形成正向循環的發展；(4)宏觀浮現是制度性創新事業持續發展的結果：隨著網路連結循序地交互牽引，宏觀浮現象徵制度性創新事業的構想得到具體的實踐，進而融入整體環境的運作之中，創造相關事業族群發展的利基。

面對知識經濟的來臨，產業升級的壓力，以及社會型態的轉變，「品牌」近年成為國內相當重視的議題。品牌之於國家競爭力，歐美國家早先致力於品牌的投入，至今所得的成果自然不需贅述，亞洲國家近年在品牌的投入也開始受到國際的重視，而國內產官學界對品牌議題的投入也逐年增加。品牌之於企業競爭力，近年有越來越多的國內業者不願再屈就於低毛利的代工生產，為提升企業競爭力而轉向發展自有品牌，並逐漸在世界舞台上嶄露頭角，獲得肯定。品牌對於企業經營績效的影響已獲得證實，深入品牌策略選擇議題，卻發現針對新產品延伸品牌策略相關研究相當豐富，但對於影響企業品牌架構因素之相關研究卻甚少，因此本研究由組織特性角度出發，探討組織結構、企業文化、領導人風格、企業成長策略、產品範圍以及市場結構對企業品牌策略選擇的影響。 / 本研究選取國內750家自有品牌企業，發放企業郵寄問卷，並透過媒介法發放問卷，有請高階主管或業務行銷相關負責人進行填答。總計回收101份問卷，其中無效問卷7份，有效問卷94份。並採用SPSS統計分析軟體作為資料分析工具，首先透過敘述性統計分析以說明樣本結構意涵，接續以區別分析與相關分析進行假說之驗證，接續採變異數分析以瞭解基本資料對於研究變數的影響，最後針對基本變數與品牌策略進行相關分析，並提出後續研究建議。在11項研究假說中，皆未獲得支持，但卻發現威權領導人因素與產品品牌策略之間的關係。 / 研究發現，企業領導人的威權領導風格程度越高，企業傾向選擇產品品牌策略，此結果與原研究假說不相符。此結果亦顯示領導人威權領導風格與企業品牌策略之間可能有其他外力的影響因素而導致此關係無法於本研究得證，筆者認為經營環境的變遷是導致威權領導者傾向採取產品品牌策略的可能原因，因為過往整體經營環境較單純，尚未受到科技或全球化的衝擊，因此過去威權領導人仍能以主導的企業品牌獲得市場青睞，但隨著經營環境競爭程度增加，致使強調業務表現必需優於同業的威權領導者也為了追求市場表現而採產品品牌策略。

新光與鎮西堡部落早期以山田燒墾、狩獵漁獲為主要生產模式，資本主義經濟生產觀念和資源使用方式的形成，主要來自於政府政策影響下，部落居民先後投入經濟作物栽種與觀光旅遊的發展，然而，在生產活動變遷過程中，新光與鎮西堡部落居民內部的團結現象仍然顯著，人際與部落認同的傳統紐帶也依然明顯，並以泰雅傳統gaga中的共享觀念，建立部落共用資源自主治理的共同經營規則，規劃出一套觀光與民宿事業的自主治理模式，而這樣的文化模式隱含著以民族認同，維持集體行動與歸屬感的生存策略。 因此，本文以文獻分析法與田野調查之深度訪談、焦點團體訪談為主要研究方法，透過制度經濟學者E. Ostrom所提出之制度個人選擇與集體選擇變量分析架構，探討部落居民以傳統觀念作為凝聚共識，對於觀光與民宿事業自主治理制度的選擇與規則制定；並以「共用資源治理永續性之制度設計原則」，對於兩部落自主治理組織制度設計與運作的強健性，加以觀察檢視。以及，藉由兩部落自主治理組織的制度設計、功能、性質與各組織間的關係，分析新光與鎮西堡部落共用資源自主治理策略，和實際運作的情形。並透過中心∕邊陲觀觀察兩部落傳統社會經濟體系，與生產型態發展、變遷的歷史脈絡，和觀光與民宿事業對於部落社區文化延續的調適與衝擊。最後，綜合分析兩部落自主治理機制建立與持續運作的因素，以及所面臨的困境。 / Compare with the primitive production mode in Smangus and Cinsbu tribe focus on slash-and-burn, hunting and fishing, the capitalistic production mode and resource utilization mode is influenced by the governmental policy. Under the policy, the tribe residents start to cultivate the beneficial crop and to develop the tourist business successively. However, the residents of Smangus and Cinsbu Tribe still express the interior cohesiveness conspicuously in the process of transforming on production activity, and still behave the highly connection on traditional relationship and tribe identity. The tribe residents follow the traditional communion idea “gaga” in Atayal to build mutual operation rules on self-governing of the tribe common-pool resources, and to map out a self-governing mode on tourist and B&B business. And this kind of cultural patterns implies the subsistence strategy of maintaining collective action and a sense of belonging, which is under the ethnic identity. Therefore, the documentary analysis and the field study which is included in-depth interviews and focus group interviews is adopted as the main research approaches in this study. Otherwise, this study is based on the analysis of variance of individual and collective choice, which is broached by E. Ostrom, an institutional economist, to discuss how the tribe residents make rules and choose the self-governing system on the B&B business according to the common consensus of traditional idea, and to survey the reliability of design and operation of the self-governing organizations in Smangus and Cinsbu tribe according to the “Design Principles Illustrated by Long-enduring CPR Institutions”. In terms of review the design principle, function, and character of self-governing organizations and the relationship of those organizations in Smangus and Cinsbu tribe to analyze the self-governing strategy of common-pool resources and the actual situations. Moreover, through the core-periphery concept, this study also observes the economy system of traditional society, the development of production mode and the change of historical sequence, and the impact and of B&B business on the continuation of tribal culture and how the tribe residents get with it. At the end, this study analyzes the factors and difficulties, which influence the build-up of and operation of the self-governing in Smangus and Cinsbu tribe.

近年來，文化產業對地區的整體經濟與社會發展具有舉足輕重的影響力，文化產業已成為現代都市發展的重心，加上全球化和資訊科技網路發達的影響，原有的地方性文化逐漸式微，面臨消失的危機，所以目前對於襲產保護、傳統空間再生、振興地方經濟等作法皆是保存及延續地方文化，重新找尋定位的方式。本研究藉由地方節慶活動探討文化產業中的創新事業模式其運作機制及要素之間互動的情形，以及找出事業模式在建立的過程中運用哪些當地資源、目前面臨的問題和對地方發展的影響。 研究發現節慶活動擁有之資源基礎不同，會造成事業模式要素的構成不同，並且會依照自身條件選擇適合的利潤推進器。舉辦節慶活動的驅動方向有兩種，一是由政府發起往基層推動，或是由地方人民發起請政府協助舉辦，兩種類型的節慶活動與地方連結程度也會不同。由於地方節慶活動在舉辦期間會與地方人民互動、運用地方資源，所以對地方造成的長、短期影響包括人民的思想、生活型態、生活水準以及環境的軟、硬體部份，當然也影響了地方文化產業的發展方向。 本研究在個案分析的過程中發現，節慶活動想帶動地方產業，必須讓活動深入民間，與地方結合，如果節慶內容可以融入地方文化，也和地方產業加以連結，節慶活動較有永續發展之潛力。目前台灣的節慶文化發展尚在起步階段，主事者應該有長遠的規劃，包括對整體環境的軟硬體建設、建立與民眾的合作關係等，並且應考量自身的條件後加入自己的地方特色，才能獲得民眾長久的支持。 / Recently, the cultural industry has great influences on the overall local economy and the development of society; it has played an important role in the modern metropolis development. Owing to the globalization and the development of information science and technology network, the original local culture gradually declines and faced with crisis of many old customs may die out. For this reason, the protection of cultures, the regeneration of traditional space and the development of local economy are the ways to preserve and continue the local culture. The objective of this research is to find out the operation mechanism of festival events’ business model and how the essential factors interact in the model. Furthermore, this research analyses which local resources are used in the establishment process of festival events and the influences on local development by these events. The conclusions of this research include how the different resource-based festival events cause different factors composition and profit boosters. The combination between festival events and local area may be different because of the way how these events are animated. Festival events have long term and short term influences on people and the development of local cultural industry, including life style, life standard, and environment construction. In order to lead local development, festival events must let the activities combine with more local cultures and resources to have potential of sustainable development. Taiwan's festival industry is still in the beginning, and the government should have long term plans of overall environment construction and establish populace's cooperation relations. Festival events should have their own characteristics to obtain long-time support of people.

政府為促進產業發展，採行各項租稅減免措施，導致租稅減免範圍擴增、稅基流失，且減免利益集中少數納稅義務人之租稅負擔不公平情形。自2006年1月1日起施行「所得基本稅額條例」，通稱「最低稅負制」，對於過度享有租稅減免優惠者，課徵一定比率最低稅負，以制衡現行課稅制度所存在的缺失。 本研究利用財政部臺灣省北區國稅局所轄之營利事業2004年至2007年所得稅結算申報資料進行相關分析：最低稅負制之稅收主要係來自享有較多租稅減免優惠之電子資訊業、半導體光電業，及具有較多證期交易所得之金融保險業，且多為大型企業及採會計師簽證申報案件者；實際受最低稅負制影響之營利事業僅約占總申報件數0.18％以下，產業間租稅負擔不公平情形稍獲得改善。最低稅負制實施之第一年，繳納最低稅負稅額主要係加回證期交易所得，且其適用投資抵減稅額之比例亦相當高；在第二年度，營利事業可能較具學習效果，而減少其出售證期交易之所得，並調整免稅所得及投資抵減稅額之適用。另透過實證模型，可知研發費用、出售土地所得及屬會計師簽證申報案件者與有效稅率為負向影響；總資產報酬率與有效稅率為正向影響，最低稅負制會隨著實施時間之久遠，有漸進提高有效稅率之顯著效果。此外，若最低稅負制之稅基納入出售土地所得後，估計2006年及2007年分別可增加稅收約0.41億元及1.08億元，有助提高財稅收入及符合租稅公平原則。 / For improving industrial development, R.O.C. government took various tax concession measures, which resulted in an increasing taxation relief category, a fading taxation basis, as well as the unfair tax burden which results in the tax concession was concentrated on a few specific taxpayers. The Income Basic Tax Act, effective on January 1st of 2006, is generally known as “the Alternative Minimum Tax ” (the AMT), which imposing a fixed-rated minimum tax on those who excessively apply preferential tax concessions, in order to rectify the current inadequacy of taxation system within. This study utilized the corporation income tax return forms data processed by the National Tax Administration of Northern Taiwan Province, Ministry of Finance, R.O.C., from year 2004 to 2007, in order to engage in relevant analysis content as following: The revenue from the AMT is mainly from those who applied more preferential tax concessions firms in, such as, electronics information industry, semiconductor and optoelectronics industry, as well as those firms of finance and insurance industry that high proportion of whose earning is composed from securities and futures capital gains, and most of these are large corporations and verified by CPAs. The percentage of firms actually impacted by the AMT is around 0.18% weak of all income tax return forms, so that the tax burden unfairness is slightly being improved. In the first effective year of the AMT, the minimum obligation tax amount mainly was by adding back the capital gains of securities and futures transactions, in which a high percentage to apply for investment tax credit category. In the second effective year, corporations might have higher learning efficiency, and they reduced their securities and futures capital gains as well as adjusted amounts on income tax concession and investment tax credit categories. Furthermore, by the demonstrated model, we knew that there is a negative correlation between Effective Tax Rate and—R&D expenses, gains on land transactions, and the income tax return forms verified by CPAs; there is a positive correlation between Effective Tax Rate and Totaled Assets Rate of Return. We also learned that the AMT would gradually increase the conspicuous impact on Effective Tax Rate as time goes by. In addition, it is assumed that the AMT subsumed gains on land transactions under the income tax basis, the tax revenue estimated may increase approximately 0.41 hundred million and 1.08 hundred million dollars in year 2006 and 2007 respectively, and this tax assumption may be beneficial for increasing tax revenue and on the fair taxation principle.

在選填幼教系的那刻起，我就知道未來要承接母親所經營的兒童教育事業，但 內心卻常有個聲音是「好希望我是願意承接母親經營的事業，但為何我始終沒辦法 也不願意做出這個選擇？」。母親在我童年時期忙碌的景象，使我一直擔憂承接後， 我的孩子也會像我童年時期一樣孤單，但若不選擇承接，母親還會愛我嗎？ 這進退兩難的處境在遇見兩位幼兒園接班人後，開啟了我的探尋之旅。無論是 透過訪談準幼兒園接班人、訪談家人以及接受心理諮商，甚至一年代理經營等等的 探尋行動，我看見過去的自己是依附在母親的期待中與一昧想像他人一樣。藉由自 身不斷行動、敘說與反思，促動原先對他者與自己既定且僵化信念的改變，透過說 也看見自身的生命起伏與演變的意義脈絡，當人能看見此意義脈絡的同時也就能看 見人自身經歷存在的價值，使過往在認回自我的過程中得以平靜安穩的存在，進而 拾回生命的主權為自己做決定，有力量思考承接與否的挑戰。而承接家業對我而 言，成了可以實踐自我理想的選擇。 / In the election of the pediatric system, I know that the future to undertake the mother's children's education business, but the heart is often a voice is "I hope I am willing to undertake the cause of the mother's business, but why I have no way do not want to make this choice? " My mother in my childhood busy scene, so I have been worried about undertaking, my child will be as lonely as my childhood, but if you do not choose to undertake, the mother will love me? This dilemma in the situation after meeting the two kindergarten successors, opened my search trip. Whether it is through the interview kindergarten successors, interviews with family members and to accept psychological counseling, and even one year agency operations and so on the search action, I saw the past is attached to the mother's expectations and ignorant imagine others. By their own action, narrative and reflection, to promote the original and their own established and rigid beliefs of the change, through that also see their own ups and downs of life and evolution of the meaning of the context, when people can see this sense of context at the same time also can see the value of the existence of their own experience, so that in the past to recover the self in the process of calm and stable existence, and then retrieve the sovereignty of life for their own decisions, have the power to think about whether to undertake or not. And to undertake the family business for me, has become a self-ideal choice.

University of Macau / Faculty of Social Sciences. / Department of Government and Public Administration