本文先從產業創新條例與我國歷年的研究發展支出投資抵減法規開始介紹，再以2003-2014年國內上市上櫃公司的財務資料，使用固定效果迴歸模型輔以虛擬變數的方式，探討我國在2010年4月16日通過的「產業創新條例」對電子科技產業之研發行為的影響。實證結果顯示確實對台灣電子工業與半導體產業造成衝擊，使其研發投入顯著減少，產業創新條例施行後整體電子業的研發密集度下降約2.5%；而半導體產業的降幅則為2.8%。但對於電腦及周邊與電子零組件這兩個個別產業而言，研發支出皆不受影響。並進一步依廠商規模大小作樣本區分，估計結果顯示在產業創新條例施行後，規模大的半導體廠商其研發投入沒有顯著的改變，而規模較小的半導體廠商則是顯著下降。 ;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.
