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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5350
標題: | 產業園區開發回饋制度改進方式之研究 A Study on the Improvement of Industrial Park Development Exaction System |
作者: | Hung-Chih Chen 陳虹芝 |
指導教授: | 林建元(Chien-Yuan Lin) |
關鍵字: | 產業園區,開發回饋,投資誘因,地方競爭力, industrial park,development exaction,investment incentive,local competitiveness, |
出版年 : | 2014 |
學位: | 碩士 |
摘要: | 為求社會公平,利得回饋與開發義務負擔乃土地使用變更審議制度之一環。由於現行回饋制度並未區別產業園區開發與一般住宅開發之差別,間接提高產業投資成本。本研究的目的是以改進產業投資環境的觀點,分析土地開發回饋制度的調整必要性以及調整方式,期能促進產業園區投資開發、提升地方競爭力。
本研究首先分析現況開發回饋制度並研擬可能的調整方式,進一步透過模擬方式評估其對產業園區開發之影響。評估指標包括:彈性、確定性、效率性、公平性等。 為降低產業投資初期成本負擔,基於行政成本最小化、公務執行風險最小化的原則,本研究建議增加回饋制度之彈性,其中以增加回饋時間彈性最為可行。經模擬分析顯示,彈性回饋時機之改善效果對中小企業較為明顯,符合國內以中小企業為主之產業投資發展需求。 針對產業園區開發貢獻部分,在現行稅制規定下,本研究建議由相對受益最大之中央政府提供獎勵機制,容許部分回饋比例抵免營利事業所得稅,一方面可降低整體開發經營負擔,另一方面也不影響地方政府課徵開發回饋義務之效果。 因應外在經濟環境之日益競爭,且政府部門開發產業園區日益困難,為獎勵民間部門適時適地開發工業園區,以確保產業用地之適時供給,除了調整回饋時機之運作彈性並提供園區開發之抵稅獎勵,本研究建議未來應進一步改善開發計畫審議制度以降低開發時間之不確定性,以增加產業園區投資誘因之效果。 To ensure social equity, exaction of planning gain and development obligation are part of the land use control system. Since the current exaction system has no difference between industrial park and housing community development in Taiwan, the economic contribution of industrial park development is not fairly recognized. In order to improve the local competitiveness, this research aims to identify and evaluate the potential effective ways to adjust the current planning exaction system. First of all, the current planning gain exaction system is reviewed and possible ways of adjustment are identified and evaluated through case simulation analysis. Evaluation indicators include flexibility, certainty, efficiency and equity. To reduce the initial cost of industrial investment projects, based on principles of administration cost minimization and implementation risk minimization, more flexibility for development exaction is suggested. Through simulation, it is found that timing flexibility is the most appreciated incentive and it benefits the small and medium enterprises more than large scale enterprises. To award the contribution of private industrial park development, given the existing taxation system, it is suggested the central government can make contribution by allowing the investors to deduct their exaction from revenue income tax. By so doing, the financial burden of industrial park development can be reduced on the one hand, and income of local government will not affected on the other hand. Facing to the increasing economic competition, and the increasing difficulty of government development of industrial parks, to ensure the adequate supply of industrial land use for use at appropriate price, incentives are suggested in this research through more flexibility of development exaction. Yet, more importantly, it is suggested that the current land use control and review system should be improved to reduce the timing uncertainty of industrial park development. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5350 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 建築與城鄉研究所 |
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