| Summary: | 碩士 === 國立高雄應用科技大學 === 工業工程與管理系 === 99 === Since the 1970s, in order to encourage business investments and promote economic development, our government has successively established bonded areas, such as the bonded factories system, export processing zones, science parks, agricultural biotechnology parks, and free trade zones/ports. It also provides exemptions to the equipment and machinery, raw materials, and other materials imported by those businesses positioned within the areas, from taxes such as customs duties, business tax, and commodity tax. It thus hopes to reduce the occurrence of funds of businesses being locked up, to improve their competitive advantage, to expand foreign trade, and to increase employment opportunities. However, these bonded goods still need to be managed; therefore, the role of the Customs has become more and more important within the bonded areas.
This study is based on the export processing zones and science parks, and mainly investigated whether the services provided by the Customs within the bonded areas are able to meet the needs of businesses. This study also analyzed the relationship among the characteristics of businesses, the service quality and manufacturer satisfaction. 250 questionnaires were issued, and 213 of them were recovered, with a valid recovery rate of 85.2%. Subsequently, the data retrieved through these questionnaires were analyzed through the use of SPSS 12.0 statistical software, and the analytical methods implemented included descriptive statistical analysis, reliability analysis, the t-test, one-way ANOVA and regression analysis. The results show that: 1. Customs image perception has a significant impact on manufacturer satisfaction, 2. Bonded business practices have a significant impact on manufacturer satisfaction, 3. Understanding of regulations regarding bonded warehouses has no significant effect on manufacturer satisfaction, 4. There are significant differences between the six variables of the census and the three dimensions of service quality, 5. There are significant differences between the six variables of the census and manufacturer satisfaction.
According to the results of the survey, the following improvement measures are suggested: 1. Enhancement of the perception of Customs image should begin with improved facilities and personnel service training, 2. Improve service quality regarding bonded business practices, extend the tenure of Customs officers to allow for familiarity with business regulations, and implement business skills training for the Customs officers, 3. Enhance the understanding of businesses regarding the regulations of bonded warehouses, regularly hold business workshops for personnel specifically responsible for affairs related to bonded warehouses, and provide timely amendments to outdated laws and regulations.
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