本研究主要目的在於針對「促進產業升級條例」第六條項下之「批發業零售業及技術服務業購置設備或技術適用投資抵減辦法」有關投資抵減獎勵對企業經營績效進行評估。本研究就理論基礎、實際適用情形及經營績效等層面分析，作實證研究。
因「促產條例」乃台灣現階段獎勵與輔導產業的主要法源，新世代產業獎勵法規的研擬，實應周密考量國內外的產業現況及未來可能之轉型方向，配合投資環境之變革及未來產業發展之需要，以促進台灣未來產業升級轉型為創新、高附加價值之經濟體。故在產業已由工業轉型為服務業之際，政府應對服務業提供怎樣的優惠措施，現行的批發零售業投資抵減對企業實際之效益為何，擬具體研究企業經營績效與政府投資抵減優惠措施之相關性，以作為政府擬定獎勵措施或修法調整之參考。
本研究以2001年至2006年之上市櫃批發業及零售業公司為研究對象，採用追蹤型兩階段最小平方法之固定效果廻歸模型進行估計，先以兩階段最小平方法之固定效果模型計算出投資抵減估計值，再進行投資抵減對經營績效之影響評估。實證結果發現，投資抵減政策確實為提升企業經營績效之關鍵影響因素，故以租稅減免來鼓勵企業從事研發，提高產業競爭力及附加價值，是值得政府擬定政策時考量的。 / The goal of this study is to evaluate the effectiveness of tax credit incentive to investments according to “Regulations Governing Application of Tax Credit Incentive to Investments in Purchasing Equipment or Technology by Wholesale, Retail Industry and Technical Service Enterprises” which is under the “Statute for Upgrading Industries”, Article 6. This study analyzes the effectiveness in aspect of theory and practice.
“Statute for Upgrading Industries” is the main law to help industries to upgrade. The new generation laws and regulations should consider the domestic and foreign industrial situation, and the future reforming direction of the industry development. It is wonder to understand what should be done by government to help the service industry and what is the present benefit of tax credit to enterprises. In the time of transformation from manufacture industry to service industry, this study tries to approve the relationship between the tax credit incentive to investments and business performance, which can be adopted to be reference materials in legislation.
This study uses the data of wholesale and retail companies in stock market from 2001 to 2006. The adopted models including 2SLS model and fixed-effect model. The first, using 2SLS model to calculate the estimate of tax credit incentive to investment to solve the endogenous problem. The second, it’s invested and supports and reduces investment benefits the impact of tax credit incentive to investments and business assess. According to the real example result, we can understand verifies tax credit incentive to investments is the key factor to improve the business performance . Therefore, it is worth for the government to take tax credit incentive to investments policy to encourage the enterprises to be engaged in the research and development.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095921021 |
| Creators | 許美玲, HSU,MEI-LING |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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