研究生: |
袁翊傑 Yi-Chieh Yuan |
---|---|
論文名稱: |
通訊產業園區稅式支出個案研究 A Case Study on tax expenditure of Communications industrial park |
指導教授: |
劉代洋
Day-yang Liu |
口試委員: |
張琬喻
Woan-yuh Jang 張光第 Guangdi Chang |
學位類別: |
碩士 Master |
系所名稱: |
管理學院 - 企業管理系 Department of Business Administration |
論文出版年: | 2009 |
畢業學年度: | 97 |
語文別: | 中文 |
論文頁數: | 114 |
中文關鍵詞: | 稅式支出 、國家競爭力 、租稅優惠 、通訊產業 |
外文關鍵詞: | tax expenditure, the nation's competitiveness, tax preference, telecommunication industry |
相關次數: | 點閱:479 下載:3 |
分享至: |
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本研究將以遠東數位通訊園區之個案,以政府角色協助產業建立競爭力之相關租稅優惠措施之角度來探討遠東數位通訊園區之成立對通訊產業之稅式支出。透過遠東通訊數位園區之個案分析得知,若是政府決定採用「促進民間參與公共建設法」鼓勵民間自行興建,將會帶給政府總租稅收入39,695,253,279元,租稅總損失為997,380,462元,總稅收淨效益為38,697,872,817元,在稅收效入遠大於稅收損失狀況下。因此遠東通訊數位園區之設置,不僅僅稅收淨效益為正,社會淨效益亦為正,可讓政府培養未來稅基之來源,更可藉此通訊數位園區提昇產業競爭力,幫助國家整體競爭力之發展。
According to the Institute for Management Development, IMD, Switzerland, released "The Global Competitiveness Report 2007", Taiwan's overall competitiveness rank in the world is twelve in 2004 ,however in 2007 was fall into eighteen. The result had a great impacted by the world's first decline in 12 to 18 section in 2007, affect my the development of a great country.
Poter (1990) in " The Competitive Advantage of Nation)" indicate that the geographic concentration of industry cluster can create benefit. The “diamond model” is the important mechanism for Nations to accumulate long-tern wealth and that is core factor to determine the national ( regional) production efficiency , which is composited from
the market demand, production factors, industry, business strategy. there are such as four important factors. Apart from those factors above, the opportunity and the Government are the other two factors.
In this study take “ the Far East telecom park” for example, and from a point of view the government assist industry to create the competitiveness by tax incentives policy.
By the case study on “the Far East telecom park”, if the Government decided to adopt the "Promotion of Private Participation in Infrastructure Projects Act" to encourage the construction of civil society will bring total government tax revenue is $39,695,253,279, the total tax loss is $ 997,380,462 , total tax net profit is $38,697,872,817.According to the tax loss is less than the tax revenue, therefore “the Far East telecom park” settings, not only cause the total tax net profit is positive, and the social benefit is also to positive.
The result can allow the Government to cultivate the future tax base, enhance industrial competitiveness and the nation's overall competitiveness development by setting “telecom park”.
Keyword: tax expenditure, the nation’s competitiveness,
tax preference, telecommunication industry
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(三) 網站資料
1. 行政院主計處 http://www.dgbas.gov.tw/
2. 台北縣地政局 http://www.tpcland.tpc.gov.tw/
3. 經濟部工業局http://www.moeaidb.gov.tw/
4. 財政部台北市國稅局,http://www.ntat.gov.tw/county/ntat_ch/aig701_list.