論研究發展之稅捐優惠

Abstract

研究發展對於整體社會具有正面的外部性，對於經濟成長也有正面效益，故政府介入市場，以政策手段獎勵研究發展活動便具有正當性，稅捐優惠便是其中一種手段。 「研究發展」不論是從語意上或是規範上均十分抽象，其核心概念在於「創新」。但實際上其定義與種類的範圍應當如何界定，是一個困難的課題。創新具備有相當高的失敗風險性，進行研究發展活動的成本十分高昂，均可能造成產業怯於進行研究發展；而弔詭的是，正因為研究發展活動對具有正面外部性，對於整體社會的經濟成長會產生正面效益。長期而言，整體社會的經濟成長對於個別產業或公司的成長是有益的。但短期之內個別的產業或公司，卻因為研究發展活動的高風險以及正面外部性等性質，缺乏投資於從事研究發展的動機。 稅捐優惠則是政府以稅捐利益做為獎勵手段，誘導人民從事某些行為。係以犧牲憲法上的平等原則（在稅制上便是稅捐平等原則），來達成某些政策目的。促進研究發展以利經濟成長，此一政策目的在我國足以做為採用稅捐優惠手段的正當化理由。從過去的《獎勵投資條例》到現行之《促進產業升級條例》、甚至未來的修法，均反映此一現象。 然而，我國實施各種研究發展稅捐優惠措施，前後達三十年，已產生許多問題：稅捐套利、過度優惠、法律欠缺明確性等，均成為稅制改革的重要議題。本文爲檢驗我國研究發展稅捐優惠措施的實施情況，整理歷年研究發展的定義與種類、法律變遷情況、司法實務爭議、外國相關法律制度的比較，探究我國研究發展稅捐優惠制度的問題以及發生原因，並提出可供參考的立法建議。

Research and Development (R&D) has a positive externality to the whole society. It is also beneficial to economical growth. Therefore, it is justified that the government interfere the market by means of encouraging R&D. R&D tax incentive is one kind of policy tool. R&D is an abstract term and its core concept is “innovation”. How to establish the definitions and categories of R&D is difficult. Innovation has high risk to fail and costs much, thus an enterprise may reluctant to conduct R&D activities. It is the spill-over effect of R&D that benefits the whole society. In the long term, R&D is beneficial to both the whole society and individual enterprises. But in the short term, one single enterprise lacks motivations to invest in R&D because of its high risk and positive externality. Tax incentives are encouraging measures that utilize tax benefit to induce people conduct some activities. It sacrifices the principle of equality in the Constitution to some degree in order to some policy goals. In order to Promote R&D to boost economical growth, it is sufficiently justified to introduce tax incentives. It is also reflected in Statute for Encouragement of Investment, Statute for Upgrading Industries, and the amendment in discussion. However, during the 30-years period of introducing R&D tax incentives, many problems appear: tax arbitrage, overly beneficial incentives, lack of certainty in laws and regulations. Those are important issues for tax reforms. In order to understand the introduction of R&D tax incentives thoroughly, this essay collates definitions and categories of R&D, the chronic changes of laws and regulations, controversial issues in judicial practice, comparative foreign legal systems. We can investigate the why the causes of problems, and provide possible solutions and suggestions for legal reform in tax incentives