| Summary: | 碩士 === 東吳大學 === 會計學系 === 85 === Most companies are not interested in R&D, since R&D have some
unattractive characteristics, such as external econimies, high
risk, time lag, and so on. But for the long term, R&D are really
an important factor for economic development, so most
governments give companies the R&D deductions. However, these
deductions will decrease the government's tax revenues, and it
is doubtful whether these deductions really g?p螜anager the
motivation for R&D. According to many studies, some of them
support the R&D deductions, and some have opposite opinions.
Now, the Taiwanese government have 「statute for agreement
industries」 for the R&D deductions. We are concerned three
problem: what are the degree and result of R&D deduction
execution? Does the R&D deduction attract companies for R&D? And
whatcompany think about the R&D deduction?We used the public
companies, which had R&D expenses from 1991 to 1994, as the
samples. Also, we used questionnaire and the database of TEJ to
search the company's reaction of knowledge and behavior. In
addition, we try to understand what companies think about the
regulations for R&D deductions.We have some conclusion from our
study. The first one is about the company's reaction of
knowledge. The priorities which companies think the importance
of R&D deductions is "Deduction for investment," "Tax delay on
dividends", and "Accelerated depreciation". The second
conclusion is about the company's reaction of behavior: R&D
expenses increased last four years. The third conclusion is
about what the company thinks about the R&D deduction: 1. The
criteria for deduction: (1) The consideration of the size of R&D
expenses: for median and companies, their yearly R&D expense is
only $2.53964 million, which is smaller than the criteria for
the R&D deduction, $3 million. Therefore, the government should
consider to lower the criteria for R&D deduction form $2 million
to $2.5 million, (2) Based on the result of the questionnaire,
there are 78.38% companies think that new criteria, $2.5
million, are more probable. (3) The consideration of actual
capability: the average percentage of R&D expenses if the
criterion for R&D deduction is lowered to 0.9%. 2. "The lack of
R&D professionals", "The difficulty to keep staff" and "The lack
of information to do R&D" are the three most important factors
affecting R&D activities. 3. "The legislation to protect the
patent of successful R&D research", "The supply of information
about R&D", and "The combination of methods to help companies to
expand their market" are the ways that make R&D deduction more
attractive.
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