| Abstract: | 在全球化趨勢下台灣地區工業活動受到分工與專業化（specialization）的影響，造成傳統產業發展衰退並向外尋求更適合的發展區位，亦或是關廠結束營運，而取代傳統產業的無非是以技術發展為核心等能創造更多附加價值的高科技產業，也因此台灣地區傳統原有之工業區面臨以下之困難與挑戰：1.土地價格與土地權利的挑戰2.由於產業結構調整所帶動工業區土地需求變動3.工業區土地閒置問題4.006688措施衍生之問題，自民國88年起，本局為降低廠商初期設廠成本，提高廠商進駐工業區投資設廠之意願，以經濟部工業區開發管理基金投資30億元購回部分工業區土地及標準廠房辦理出租外，並推動「工業區土地租金優惠調整措施」(即006688措施及006688措施擴大實施案）（額度為900億元），目前本措施再進一步延長兩年，至民國97年底，新增額度200億元，此為工業局主導開發之工業區之公告未出售土地之出租作業第1、2兩年免租金，第3、4年採審定租金6折，第5、6年採審定租金8折，期使有意在國內設廠之業者得到優惠方案，增加競爭力，以帶動就業人口，但由於時空變遷，進而衍生成承租轉承購售價審定及廠商退租後土地利用之相關問題。綜上所述，台灣工業區之發展需先建立一套完整工業區土地價格審定與評定機制，如此可適時將景氣波動反應在土地價格之上，避免用地者成本過高之現象。配合健全的工業區土地價格審定制度，作為工業區土地處分策略實行及訂價所需之相關參考依據。而本研究長期目標為導入市場機制靈活整體工業區發展策略，並從土地價值的分析中建立工業區發展決策模式。目標為使工業區訂價市場化；並以市場價格為基準，透過市場面協助工業區開發類型與訂價及處分策略的評估依據，在以扶植產業發展考量的同時，工業區土地租金優惠調整措施」(006688措施及006688措施擴大實施案)的成本投入與回收評估，亦須具有財務面的分析，以降低政府編列預算支應及工業區開發管理基金之財務負擔，今年度擬從廠商退租及租轉購等面向探討對本措施財務影響之評估。另外，土地以租賃的方式處理，有助於降低廠商設廠成本並減緩滯銷工業區開發成本的累積，然而在大量土地租賃的同時，為避免因出租所衍生之問題，則需建立一套有效率的管理系統，本研究已完成租約管理、租賃法律問題探討。並於去年度將規劃之租賃管理系統結合會計系統，今年度則延續探討租賃管理系統針對承租轉承購、租賃移轉及廠商部份土地退租等問題之探討，以達有效及健全之租賃管理模式。 In the trends of globalization, the industrial activities on Taiwan have been affected by division of labor and specialization that cause decline of the development of traditional industry, and thus look outward in seeking more suitable development locations, or otherwise close factories and business. The replacement of traditional industry is no other than high-tech industry that by means of technological development as the core to create more added-value. This leads Taiwan traditional industrial parks facing the following phenomena: (1) the challenge of land value and land rights, and (2) the change of land demand in industrial areas due to the industry structural adjustment. However, in pursuing the improvement of location terms for original industrial parks to accommodate new types of industrial activities and further to facilitate land use, in the mean time, we should pay more attention to the valuation issue of land value upon land releasing. Land value represents location terms and profit protection to the investors as well. Therefore, while inputting location terms such as cost to improve fundamental public facilities, inducing leading industry operators to occupy and offering special tax reimbursement, such efforts should reflect on the land value to ensure the value of the industrial zone. In another words, when developing new industrial park, developers should match the location needs of current industrial activities, not only speed up the achievement of occupation goal after the completion of industrial area, or decrease the cost and interest expenses, but also make capital investment more easier. The engineering facilities in various development phases will generate different degree of contribution to land value; not to the proposing of land value. Whether old industrial park obtains renewal potential, or how to evaluate and consider the input engineering facilities items in future renewal industrial zones, that is an urgent issue to be explored. To sum up, the development of Taiwan industrial zone should first establish a set of comprehensive mechanism to evaluate and to review land value for industrial park. In so doing, we may reflect the market ups and downs onto the land value on time, and to avoid the over-cost phenomenon for land users. In addition, the sound review system on land value of industrial area, the survey on needs of facilities assets, and the establishment of level grading model for the industrial parks are the relevant reference bases for future renewal, implementation of deposing strategies, and land value pricing for industrial areas. |
