| Summary: | 碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === Real cases using tax concessions and other preferences such as Hao Ding case, Taoyuan BaDe residential case, Ying Cheng Company's Fraudulent Subsidy Application etc. were not welcomed by people. Tax deduction may not be able to stimulate the economy effectively, but is easy to make investors over look a high tax-concession industry. However, Taiwan government still gives biotechnology and new drugs industries higher tax concessions, regardless of conflicts of interest, concern of attracting a small part of the interested person, direct or indirect self interests, forgery fake documents to ask for subsidies to avoid tax and other misconduct etc.
Key words: The Act for the Development of Biotech and New Pharmaceuticals, tax deduction, agency problems, conflict of interest
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