| Summary: | 碩士 === 國立中興大學 === 會計學研究所 === 96 === Giving effect to R&D tax relief, the industries plead for retaining the current R&D Tax Credit Scheme in the new regulation. In accordance, this study begins with an introduction of GIANT case to explain that creation is the one and only way to promote competitive ability, place greater emphasis on how important the R&D is. This study therefore, from the perspect of tax planning, aims to exam if there is a need to retain R&D in the new regulation through the use of the case study method. Firstly, sued cases were collected for years in the range 1991-2004 to report any violations of existing R&D policies for future amendment concerns. Secondly, this study investigates the effects of a taxable temporary difference, the time to invest in R&D, and the amount of R&D investment on tax planning. The results showed that for a greater tax reduction it is better to spending less on R&D during the first and second years, but more in the third year. Further, the R&D Tax Credit Scheme is found too preferential that some amendments are essential. Finally, higher R&D investment doesn’t present greater tax reduction. A systematic and rational tax plan, in opposition, broadens the tax base that benefits firms in tax reduction and being more competitive. Therefore, the R&D tax relief still needs to be retained.
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