| Summary: | 碩士 === 東吳大學 === 會計學系 === 107 === R&D Tax Credit Policy has played a critical role in the economic development of Taiwan in recent years, particularly on the R&D investments for the network security/communication industry. This study is looking into whether the R&D Tax Credit Policy would generate incentives for R&D investments, as well as the correlation between R&D expenditure and enterprise revenues. The study will take network security and communication industry as the subject of discussion and will discuss the comparison with the Statue of Industrial Innovation introduced in 2010, in the aspects and correlation of R&D expenditure and enterprise revenue growth. Throughout the entire research, it is discovered that enterprises with lower effective tax rate before the introduction of tax credit policy result in higher revenue growth rates and R&D expenditure.
This study suggests that the tax credit policy should be adjusted, either by increasing the tax credit ratio or additional subsidies, to respond to the raise of corporate income tax launched in 2018. This adjustment is particularly addressing the development of network security and communication industry, in order to raise incentives on R&D investment for future growth.
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