A Study on the Exemption of Tax Value for the R&D Expenses－An Example of High-Tech Firms in the Southern Taiwan

• Main Authors: Ke-Chen Yeh, 葉克真
• Other Authors: Yung-Feng Wen
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/22098813516669930657

碩士 === 立德管理學院 === 科技管理研究所 === 94 === Companies with research and development (R&D) capabilities in southern Taiwan are selected as samples in this study. Ten items including the current income tax of Taiwan’s profit-making businesses, the details of report and examination of research and development expenditure-adapted investment offsetting are the bases for questionnaire design. To understand the problems encountered in the report of R&D expenditure, the opinions of tax system and suggestions, those staffs including working stsff of the profit-making businesses, accountants as well as tax workers are selected samples for conducting questionnaire. The descriptive statistical analysis methods are used in the study initially to explore the features of samples. Then a cross-analysis of the same question is made to find the associated correlation between them and explore the current situations of the report on the manufacturers’ R&D expenditure. In this study, The most frequently encountered problems in the practical operations and the major concerns are found as follows; 1.Report salary of full-time employees specially engaged in the work of research and development in from non-research and development work units. 2.Report the incomplete materials record as well as the failure to relate to research plan and record or report, the consumptive equipment, raw materials and samples expenditure for the purpose of research and development work units. 3.Report the expenditure of the producing units not for the purpose of improving production technology or providing labor and technology. 4. purchasing cost of brand-new instruments and equipment not for the special use of the research and development units. 5. The allocated payment of the current year of the intellectual property rights, expertise and copyright purchased or used not specially for the research and development. 6. The major concerns of the interviewers, The definition of research and development is not clear, The examiners of the national tax bureau should learn more of the operations of research and development of the profit-making firms and communicate with them.