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研究生: 王詠萱
Yung-Hsuan Wang
論文名稱: 天使投資人資格認定研究
A Study on Qualifications of Angel Investors
指導教授: 郭庭魁
Vincent Kuo
口試委員: 何秀青
Mei HC Ho
郭建志
Chien-Chih Kuo
學位類別: 碩士
Master
系所名稱: 管理學院 - 管理學院MBA
School of Management International (MBA)
論文出版年: 2016
畢業學年度: 104
語文別: 英文
論文頁數: 74
中文關鍵詞: 天使投資天使投資人租稅誘因稅收減讓
外文關鍵詞: angel investment, angel investor, tax incentive, tax credit
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Taiwan has been under serious economy for the past decade. The traditional OEM/ODM industries are overall declining and the threat of China competitors have made the island suffered even more. Industry upgrading has become the main focus of the government.
Angel Investment has always plays an influential role in seed and early-stage investment. While many early-stage companies in Taiwan still find it difficult to secure in funding because of the lack of the angel investment policy and related programs.
The study founds that the majority of U.S. states and the U.K. government have put in place tax incentive programs to encourage high-risk investment in new companies. These incentives have been shown to encourage early-stage investments, keep investment capital in the state (country) and support creation of new jobs each year. By comparing the two countries, the study proposed the qualification and package for Taiwan to effectively encourage angel investing in Taiwan.

ABSTRACT ACKNOWLEDGEMENT TABLE OF CONTENT LIST OF TABLES& FIGURES CHAPTER 1 INTRODUCTION 1.1 Background and Motivation 1.2. Research Objectives 1.3. Research Questions CHAPTER 2 THE BACKGROUND, REGULATIONS AND ECOSYSTEM OF ANGEL INVESTMENT IN THE US 2.1 Angel investment in US 2.2 Accredited investors and Non-accredited Investors under SEC 2.3 State of California-Active Angel Groups 2.4 Tax credit programs among different states in the U.S. 2.5 Tax credit program - State of Minnesota and State of Wisconsin 2.6 Performance of Tax credit program CHAPTER 3 THE BACKGROUND, REGULATIONS AND ECOSYSTEM OF ANGEL INVESTMENT IN THE UK 3.1 Angel investment in UK 3.2 High Net Worth Investor and Sophisticated Investor under FSMA 3.3 Enterprise Investment Scheme and Seed Enterprise Investment Scheme 3.4 Performance of EIS & SEIS CHAPTER 4 RESEARCH STRUCTURE 4.1 Research Structure 4.2 Comparison of Accredited Investor and High Net Worth Investor 4.3 Comparison of Qualified Small Business 4.4 Comparison of Tax Incentive Program CHAPTER 5 ANGEL INVESTMENT IN TAIWAN 5.1 History and related tax incentives 5.2 Purpose and general principle of the Angel Tax Credit 5.3 Qualifications of Accredited Investors and Self-Certified Sophisticated Investor 5.4 Tax Credit Program and Qualified Investment 5.5 Criteria of the Qualified Small Business 5.6 The guidelines and criteria of effective evaluation CONCLUSION REFERENCES

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