創業天使稅制之比較研究

A Comparative Study of Tax Incentives for Business Angels

新創事業對我國經濟發展、加速技術創新、創造就業機會扮演重要的角色。在新創事業發展過程中，創業天使與創業投資相輔相成，對新創事業提供資本和增值服務，形成無縫隙的融資環境，發揮相當大的支持功能。我國當前正面臨國際金融風暴衝擊，考量提振經濟及產業轉型之需要，藉著「促產條例」即將落日之時機，參考美國、英國、日本等先進國家，利用創業天使稅制，促進中小企業及新創事業發展之作法，調整我國創業天使租稅獎勵制度，透過活絡的天使投資，可激勵創新型事業或高科技中小企業發展，創造更多就業機會，促進次世代產業的發展。

Business start-ups play an important role in economic development, technological innovation, and job creation in Taiwan. In the development process of start-up companies, business angels and venture capitalists complement each other in providing capital and value-added services for the new companies, forming a seamless financing environment and fulfilling a significant supporting function. Currently, as Taiwan contends with the impact of the global financial maelstrom, with its needs for pepping up the economy and restructuring industry, and with the imminent expiration of the Statute for Upgrading Industries, Taiwan would do well to learn lessons from the US, the UK, Japan and other advanced economies in employing tax incentives for business angels as a means of promoting the development of small and medium-sized enterprises (SMEs) and business start-ups. If Taiwan’s tax incentive system for business angels is adjusted so as to boost investment by business angels, it can stimulate the development of innovative businesses and high-tech SMEs, thereby creating more job opportunities and fostering the development of next-generation industries.