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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/69461

    Title: 產業創新條例對廠商研發投入之影響 — 以電子業廠商為例
    Authors: 廖紹丞;Liao,Shao-cheng
    Contributors: 產業經濟研究所
    Keywords: 產業創新條例;研究發展支出投資抵減;Statute for Industrial Innovation;R&D tax credit
    Date: 2016-01-26
    Issue Date: 2016-03-17 20:42:13 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 在2010年4月16日「產業創新條例」立法通過,大幅刪減原「促進產業升級條例」的優惠內容。本研究探討產業創新條例施行後是否會對台灣電子工業在投入研究發展上產生不利之影響。

    ;In April 16 2010, Legislation Yuan passed "Statute for Industrial Innovation" which is substantially omitted preferential content in the original "Statute for Upgrading Industry". This study investigates whether the new enactment lead to adverse impact on R&D investment of Taiwan′s electronics industry.

    This paper begins with the introduction of "Statute for Industrial Innovation" and the past regulations about R&D tax credit, and then based on the 2003-2014 financial information of the listed electronics companies; explore R&D activities of the electronic technology industry after the implementation of "Statute for Industrial Innovation" by a fixed effect regression model. The empirical results show that "Statute for Industrial Innovation" indeed significantly reduces R&D investment of Taiwan′s electronics industry. R&D intensity of the whole electronics industry decrease about 2.5%. As for individual sub-industry, there is a decline of 2.8% in the semiconductor industry, while for both the computers and peripherals industry and electronic components industry, R&D expenditures are not affected. Furthermore, in accordance with the firm scale for the sample size distinction, estimated results display that the implementation of "Statute for Industrial Innovation” has no significant change on large-scale semiconductor manufacturer’s R&D investment, but the small semiconductor manufacturers’ is significantly decreased.
    Appears in Collections:[產業經濟研究所] 博碩士論文

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