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題 名 | OECD國家加速累積智慧資本之租稅政策及其對我國之啟示=Tax Policies for Accumulating Intellectual Capitals in OECD Countries and the Implications for Taiwan |
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作 者 | 王金凱; | 書刊名 | 經濟研究. 國家發展委員會經濟發展處 |
卷 期 | 7 2007.02[民96.02] |
頁 次 | 頁101-134 |
分類號 | 567.01 |
關鍵詞 | OECD國家; 企業; 智慧資本; 租稅政策; 租稅獎勵; 租稅優惠; |
語 文 | 中文(Chinese) |
中文摘要 | 隨著知識經濟時代之來臨,企業的經營績效和國家經濟發展,日益依賴開發與利用「智慧資本」(intellectual capital)。目前有越來越多 OECD國家提供有利租稅誘因,包括:研究與發展(R&D)、專利(patent)、人才培訓、軟體投資、組織和創業費用,鼓勵企業加速累積智慧 資本。如何協助企業透過累積智慧資本,創造更高附加價值,已逐漸成為OECD國家租稅政策的重點。本文將分析OECD國家對企業投資智慧資 本的稅務處理,包括:各項費用是否視為支出或投資而攤提折舊;是否提供租稅優惠,以減輕企業的成本負擔等。同時審視政府對此一領域可 參採之抉擇,作為未來研擬相關政策之參考。 |
英文摘要 | With the coming of a knowledge-based economy, business performance and overall level of economic development are increasingly dependent on the development and exploitation of Intellectual Capital. More and more OECD countries have offered tax incentives to encourage expenditures by businesses on intellectual capital, in such areas as research and development (R&D), patents, workforce training, software and organization & start-ups. How to assist enterprises to create higher value added through accumulations of intellectual capital has become the focus of tax policies in OECD countries. This study examines tax treatment of investment in intellectual capital in OECD countries in the aspects of whether such investments are treated as expenditures or as investments to be depreciated and whether preferential treatment is provided to reduce tax burdens on firms. The study recommends policy options in conclusion for future decision making. |
本系統中英文摘要資訊取自各篇刊載內容。