研發與創新抵免之優先性：階層分析法研究

Prioritizing R&D and Innovation Tax Credits: An AHP Survey

本文探討研發與創新『分類』與『項目』的租稅抵免優先性，以奧斯陸手冊（Oslo Manual）為創新分類為基礎，參考台灣《產業創新條例──公司研究發展支出適用投資抵減辦法》中尚未被抵免的項目，提出4 個創新分類與10 個項目的階層分析（AHP, Analytic Hierarchy Process）問卷，共收集51 份研發創新租稅抵免專家的意見。結果發現專家們對於研發與創新分類的優先抵免看法一致，依序為：產品創新、行銷創新、製程創新、組織創新；產業別在優先抵免項目有所異同，製造業與服務業有四個相同優先項目是“產品試製材料支出”、“導入新製程及方法所需教育訓練支出”、“產品檢驗測試支出”、“風險評估相關支出”，相異的優先項目是製造業的“市場研究測試支出”與服務業的“組織改善人員薪資”。最後提出對研發政策與產業創新條例修正之建議。

This study examines the priorities of new R&D and innovation tax credits.The paper develops an AHP (analytic hierarchy process) questionnaire focusing onfour innovation categories based on the Oslo Manual and ten new items of R&Dtax credits that have not been considered in the Industrial Innovation Stipulates,Taiwan. The dataset of fifty-one experts is collected via the AHP survey. Theresults reveal that all experts have similar priorities among innovation categoriesacross manufacturing and service industries. The priorities are identified as follows:(1) product innovation, (2) market innovation, (3) process innovation and (4)organizational innovation. However, there are similar and different views onpriorities of the ten items between these two sectors. The similar top four R&D taxcredit items are listed as prototyping expense, new process training expense, product certification and verification expense, and product risk evaluation expense.Differently, the marketing research expense evaluated by the manufacturingexperts and the staff salary for organizational innovations evaluated by the serviceexperts are listed at the top priority. Finally, some policy implications for R&D andinnovation tax credit are suggested.