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| Title: | 研發租稅誘因政策之研究- 以IP Box 為例
R&D Tax Incentive Policies - A Study of IP Box |
| Authors: | 王韶郁
Wang, Shao-Yu |
| Contributors: | 馮震宇
王韶郁
Wang, Shao-Yu |
| Keywords: | 研發租稅誘因政策
專利盒
智財盒
平均有效稅率
租稅規劃
研發支出
R&D Tax Incentives
IP Box
Patent Box
Effective Average Tax Rate
R&D Expenditures |
| Date: | 2021 |
| Issue Date: | 2021-09-02 18:09:54 (UTC+8) |
| Abstract: | 經濟全球化的環境下，企業技術流動的機率提高，跨國投資行為成為普遍的現象。企業的投資計劃不僅要實現高獲利、增強商業競爭力與價值，在成本上的管控其中減少或延緩企業的租稅負擔，和提升資金再投資於其他高收入報酬的投資，更是企業在經營策略上的挑戰。隨著技術開發種類規模擴大，技術取代也隨之加快，有效的技術研發期間更是縮短，企業必須積極善用政府提供扶植企業的財政策略。多數的OECD國家中，以投入式研發租稅誘因政策 （ Input-related R&D Tax Incentives）方式吸引企業引進技術、人才和資金的招商手段。本研究對於企業投資在租稅管理規劃不確定性問題下，進行資料的整理、分析、補充及簡化，使企業在投資計畫中更好的系統性的租稅規劃。透過政策設計標準化 （Benchmarking）、B-index 公式、資金使用成本或邊際有效稅率皆可作為評估企業投資計畫與評估稅制的計算公式與模型，計算工具的選擇可因企業的條件需求做選擇採用。投入式研發租稅誘因適合用於企業長期投資計劃的技術，或是與基礎性質的科學技術研發，例如生技醫療產業。
近年，越來越多國家採用產出式研發租稅誘因政策（Output-related R&D Tax Incentives），以非常低利率的法定公司稅，產生高百分比的智慧資產收入的租稅減免。企業該如何選擇最有利於企業投資的研發租稅誘因，對企業來說是繁重的決定。產出式研發租稅誘因的實施，明顯提高專利技術的流動性 ，但專利申請量降低，造成稅制與研發活動負向的關係，恐因智慧資產交易的活絡，降低實質長期高成本研發活動進行。本研究認為專利盒政策的主要目的是為了吸引企業資金的輸入和技術的流動性，雖然修正關聯法的實施，避免租稅不正當的競爭，但許多國家為了保持稅制的誘因性更下修其法定公司稅率。產出式的租稅誘因政策的IP Box，可總結出政策提高政府的賦稅也提高企業跨國投資的意願。IP Box 適合用在有時效性的高科技、智慧知識技術的產業， 例如人工智慧、電子、電信產業。
最後，企業可以透過平均有效稅率（Effective Average Tax Rate）的計算評估企業的技術投資在未來企業租稅負擔的稅率。本研究認為，經過Griffith & Devereaux 模型計算，產出式研發租稅誘因稅制對企業較高的誘因，租稅負擔低於投入式研發租稅誘因稅制。若企業同時計畫適用完整的研發租稅誘因政策，包含投入式與產出式，租稅負擔大幅的降低，更有利於企業長期的投資規劃。平均有效稅率適合用於作為選定區域性的計算工具，計算對在特定區域的投資條件下企業未來的租稅負擔更加適當的方法。
Under economic globalization, there has been more economical cross-border investments happening than before due to high mobility of intellectual property rights. Not only to keep high earnings, competitiveness or value of an enterprise is a necessary, to maintain and reduce tax burden is even more critical. The enterprise needs to utilize the preferential tax treatment wisely provided by the government to cope with the economic conditions like in increase variety and substitution of technology, as well as the reducing effective research and development period. Most countries seek to promote the import of trained and talented researcher and staffs, technology and investment capitals by structuring input-related R&D tax incentives in the tax regimes. It is found that the benchmarking for R&D tax incentive design, the B-index model, the cost of user capital and the marginal effective tax are useful tools for the enterprise to evaluate and measure the effectiveness of tax incentive policy as well as estimated preferential tax rate. R&D tax incentive is suitable for enterprise with long term technical investment, such as Bio-technology or Pharmaceutical Industry.
Recent years, more and more countries have included output-related R&D tax incentives in the tax policy, by proving reduced rate of corporate income tax, resulting in a large portion of tax is reduced. whether to choose input-related or the output-related tax incentive is always a burdensome choice for an enterprise to decide. Patent Box or IP Box Regime resulted an effect of influx of intellectual property assets into the country, mostly through the acquiring of patents. However, a decrease in filing patent application is also noted. It is found that the purpose of the government granting the patent box policy is mainly to attract foreign investments into the country. Although the modified nexus approach is introduced to minimize the harmful tax competition between countries, some countries still prefer to keep the policy incentive by decreasing the corporate income tax rate. It is concluded that the output-related R&D tax incentive, like IP Box, which increases the effect of IP mobility, source of government taxing and the enterprise’s investment interests. IP Box is suitable for applying in artificial intelligence technology or electronic and communication technology industry.
Lastly, the effective average tax rate is an effective calculation tool to forecast by how much the tax burden the enterprise will encounter in the future within the investment period. Through Griffith & Devereaux calculation model, it is concluded that the effective average tax rate has proven that the generosity of the IP Box regime is higher than the R&D tax incentives. However, the combination of R&D tax incentive and patent box provides even higher generosity than just the IP Box itself. Therefore, the enterprise can benefit the most preferential tax treatment by selecting both types of tax incentive in the project investment tax planning, will be ideal. The effective average tax rate is the most relevant calculation tool to assist enterprise when considering location decisions and other extensive investment choices. |
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| Description: | 碩士
國立政治大學
科技管理與智慧財產研究所
103364221 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103364221 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202101492 |
| Appears in Collections: | [科技管理與智慧財產研究所] 學位論文
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