| Summary: | 碩士 === 靜宜大學 === 管理碩士在職專班 === 100 === The tariff, a tax levied on imported goods, is the main source of the government revenues. However, the government has committed to the use of tariffs bonded concessions for the development of the foreign trade . To encourage the export of products; in addition, to deduct from the stock account, and in order to improve the international competitiveness, the government has agreed on the suspense to pay tariffs on imported raw materials. Furthermore, with the establishment of Export Processing Zone in 1966, the implementation of setting up the system of bonded factories in 1968, and the foundation of Science-Based Industrial Park featuring high-tech in 1979, the government, by designing the accounting books management and amending the bonding system, has aimed at developing a friendly and beneficial environment for the international trade.
This study will focus on the manufacturers stationed in Central Taiwan Science Park. Through reviewing the bonding system of the Science-Based Industrial Park, I hope to sum up the influences the tariff bonding mechanism of high-tech manufacturers might cause on the operating performance and the management level. Under today's circumstances, by adopting a new interactive mode, I’m trying to provide the way how the companies can completely enjoy tax incentives and can meet the needs of customs management at the same time. Then, I plan to deal with the frequent problems appearing in the real situations, and do a case analysis discussing the partnership between the manufacturers and government authorities, and then try to present the results and findings.
Finally, this study has attempted to offer some advice to Central Taiwan Science Park as follows:
1.Make the concept about bonded affairs of the whole factory under supervision.
2.Set up the e-system of account books to balance accounts and materials.
3.Improve the inner control of an enterprise to acquire the qualification of AEO.
Some appropriate recommendation of bonded affairs for the customs is also listed below:
1.Keep practicing the remote audit program of tariffs bonded.
2.Provide the remedial measures in accordance with the high-tech characteristics.
3.Simplify the process, and avoid some unnecessary waste.
4.Offer the case study, and enable the companies to enjoy the preferential treatment.
In addition, I expect this study can help the factories mentioned above to reduce the production costs of products and increase international competitiveness in the market;to encourage the investment in entrepreneurship ;to promote the economic development ;and to raise the standard of high-tech industries. If so, the factories will hold the roots in Taiwan, and the win-win situation between the business and the government can be achieved.
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