研發抵減與專利品質–以台灣電子業為例

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郭立中(Li-Zhong Guo) 查詢紙本館藏

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產業經濟研究所

論文名稱

研發抵減與專利品質–以台灣電子業為例

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★ 大學與企業合作對知識溢出的影響 -以台灣的大學為例

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摘要(中)

本研究探討廠商的研究發展支出抵減稅額對於其申請於美國之專利品質的影響，以及台灣於2010年5月12日施行的「產業創新條例」，相較於前項政策「促進產業升級條例」，其在研發抵減率與抵減額上限皆大幅刪減，因此並探討這是否會對台灣電子產業在專利品質產生負面衝擊。本研究以台灣上市櫃電子業廠商為研究對象，研究資料為從2006年至2016年台灣317間上市櫃廠商的財務資料整合其申請於美國專利及商標局(USPTO)的專利資料，並使用固定效果負二項模型作為研究模型。
在專利品質的衡量方法上以專利申請次數作為創新活躍的程度，並以核准發明專利的平均前引證次數平均前引證次數作為創新品質。實證結果顯示，首先，台灣電子業廠商的研究發展支出抵減於營利事業所得稅之稅額與專利品質，不論是專利申請次數還是平均前引證次數皆有正向的影響；其次，在「產業創新條例」實施後，並無證據顯示其研發優惠減少後對於專利申請次數產生負向影響，但對於平均前引證次數造成負向影響；最後，產業政策的輪替減少了研發抵減稅額與專利品質的關係。

摘要(英)

The purpose of this article is to investigate the impact of research and development (R&D) tax credit on Taiwanese electronic firms’ patent quality. In addition, we also analyze whether Taiwanese electronics firms decreased patent quality after the Statute for Industrial Innovation has been implemented on May 12th, 2010. It replaced the Statute for Upgrading Industries which gives firms more incentive on the R&D activities. We combine firms’ financial data with US patent data, and obtained an unbalanced panel data of 317 electronic firms for the period 2006-2016. Using negative binomial regression model with fixed effect to estimate.
The empirical result shows that, Taiwan′s electronics firms’ research and development expenses credit against the profit-seeking enterprise income tax payable has significant positive impact both on the number of patents applications and the patent quality. Second, after the Statute for Industrial Innovation has been implemented, firms’ patent quality has been reduced. Finally, the rotation of industrial policy reduce the relationship between R&D tax credit and patent quality.

關鍵字(中)

★ 研究發展投資抵減
★ 產業創新條例
★ 專利品質

關鍵字(英)

★ R&D tax credit
★ Statute for Industrial Innovation
★ patent quality

論文目次

摘要 i
Abstract ii
目錄 iii
圖表目錄 iv
第一章緒論 1
第一節研究背景 1
第二節研究動機與目的 2
第二章台灣產業政策 4
第一節研究發展激勵 4
第二節台灣產業政策與研發創新 5
第三章文獻回顧 14
第一節產業政策與研發支出 14
第二節產業政策與創新產出 16
第四章實證模型與變數說明 20
第一節實證模型 20
第二節資料來源 21
第三節變數說明 22
第五章實證結果 28
第一節研發抵減稅額對專利申請次數之影響 28
第二節研發抵減稅額對平均前引證次數之影響 31
第六章結論與研究限制 34
第一節結論 34
第二節研究限制 35
參考文獻 37

參考文獻

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指導教授

陳忠榮蔡偉德(Jong-Rong Chen Wei-Der Tsai)

審核日期

2019-7-18

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