政府為促進文化創意產業之發展，在租稅政策上，依受惠對象之不同，可分為對文化創意產業本身的租稅優惠以及對投資文化創意產業之企業的租稅優惠，兩者皆足以影響企業投資文化創意產業的意願。本研究將焦點放在探討政府對投資文化創意產業之企業所提供的租稅優惠與企業投資文化創意產業意願間之關係，以作為政府是否提供投資文化創意產業之企業更多租稅優惠的參考。
本研究以發放問卷的方式，詢問692家於台灣證券交易所上市之公司有關投資文化創意產業意願的問題，共回收69份有效問卷。研究結果顯示，由「投資抵減」與「投資損失準備」所構成之稅制群，投資意願顯著高於「無任何租稅優惠」自成一群的稅制群。表示提供投資文化創意產業之企業投資抵減與投資損失準備的租稅優惠確能增加企業投資文化創意產業之意願，惟其仍未使受訪公司的投資意願由不願意轉成願意。在十三類的文化創意產業中，受訪公司僅對「數位休閒娛樂產業」有較高的投資意願。在十六類的受訪公司所屬產業中，「橡膠業」、「汽車業」、「百貨業」等三種產業對文化創意產業有較高的投資意願。 / In order to bring an advance in the cultural & creative industries, the government grants preferential tax treatment to the cultural & creative industries and enterprises investing in these industries. Both of these preferential tax treatments will influence investment inclination of enterprises to the cultural & creative industries. The goal of this research is to investigate the relation between the preferential tax treatment offered to enterprises investing in the cultural & creative industries and investment inclination of these enterprises to the cultural & creative industries, in order to offer some useful reference to the government for promoting the cultural & creative industries.
The population of this research is 692 companies listed on Taiwan Stock Exchange Corporation (TSEC), and the sample is the 69 companies which send back the questionnaire. The result shows that there is significantly higher investment inclination in the group of “tax credits“ and “tax deductions for loss from investment“ than the group of “non-preferential tax treatment.” Namely offering preferential tax treatment to enterprises investing in the cultural & creative industries can significantly increase investment inclination of these enterprises, but it still can not change investment inclination of these enterprises dramatically, from unwilling to willing. Among 13 categories of the cultural & creative industries, the sample companies only have significantly higher investment inclination to “the digital recreation amusement industry.” The sample companies are divided into 16 categories of industries. Among these categories of industries, “the rubber industry,” ”the automobile industry,” and “the wholesale & retail industry” have significantly higher investment inclination to the cultural & creative industries.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0923530541 |
| Creators | 羅仕豪, Lo, Shih-Hao |
| 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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