A study of the impact of “Industrial Innovation Act” on traditional industries’ taxation plan.

• Main Authors: Ruei-Ling Chen, 陳瑞伶
• Other Authors: 陳雪如
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/28305530460476195938

碩士 === 國立中興大學 === 會計學研究所 === 98 === In order to extend the range of tax deduction to traditional industry, the “Industrial Innovation Act”replaces the “Act for Industrial Upgrading” since 2010. The traditional industry thus are favored and encouraged to seek for innovational upgrading more aggressively, which increase the industrial competitiveness. This study discusses the effect of tax deduction of traditional industry after the Industrial Innovation Act by means of case simulations using different timing and amount of R&D cost in our case simulations. After words, we give suggestions about the best portfolio of R&D. The results indicated the“Industrial Innovation Act”benefits the encouragement the R&D upgrading of traditional industry. The traditional industry can maximum the tax shield effects by well estimating its ability and planning the R&D investment according to market trend and law. Therefore, the traditional industry can gain more profit and keep growing.