產業創新條例之實施對企業研發支出之影響

The Effects of the Implementation of the Statute for Industrial Innovation on R & D Expenditure

黃美珠(Mei-Chu Huang)；王媛慧(Yuan-Huei Wang)；蔡玉琴(Yu-Chin Tsai)；洪嘉妤(Chia-Yu Hung)

產業創新條例 ； 研究發展支出 ； 追蹤資料法 ； Statute for Industrial Innovation ； Research and Development expenditures ； Panel Data Methods

東海管理評論

19卷1期（2017 / 07 / 01）

95 - 127

繁體中文

為了促進產業創新、改善產業環境，提升產業競爭力，政府於2010年公布施行「產業創新條例」，作為「促進產業升級條例」落日之接續，本文以此為背景探討產創條例之實施對企業研發支出之影響。研究結果發現，產創條例實施後，雖然研發租稅優惠降低，但是企業為了取得大環境的競爭優勢仍會積極進行研發創新；對小規模企業研發支出的誘發效果顯著地降低；在產業之影響方面，相對於高科技產業，產創條例實施後對傳統產業研發支出的影響為顯著的正向，顯示政府透過補助或輔導的方式協助企業進行產品與技術的提升，有助於傳統產業之研發與創新發展。

This paper studies whether tax reform can promote industrial innovation and competitiveness on the provision of the tax incentives between the Statute for Industrial Innovation and the Statute for Upgrading Industries. The evidences indicate that after the implementation of Statute for Industrial Innovation, although R & D tax incentives reduced, enterprises will continue to actively make research and create innovation in response to competitive. The effect for small business R & D expenditures is negatively larger than large business. Besides, the effect of Statute for Industrial Innovation on traditional industries’ R & D expenditures is significantly positive than hi-tech industries’, implying that the policy is helpful for traditional industries’ R & D and innovation development by way of grants or counseling from Government.

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