台灣稅式支出制度的本質：產業創新條例第10條制定及歷次修正觀察

The Nature of Taiwan’s Tax Expenditure System: Formulation and Various Amendments of Article 10, Industrial Innovation Act

本文探討台灣稅式支出制度，係聚焦產業創新條例第10條的制定與歷次修正。該條例是代表性的產業法律，也是觀察給予產業稅優惠的指標性法律，頗能藉此理解台灣該制度的本質。筆者首先簡單說明稅式支出的定義與概念，接著說明2010年4月該條例制定時第10條的立法目的與後續的歷次修正過程。本文將說明，經歷國民黨政府執政及民進黨政府執政，該制度協助產業抵減營利事業所得稅的本質持續維持，且適用方法增加、適用對象也增加，且規模持續擴大。筆者認為，對該制度本質的理解特別重要，往後還可以多關注給予產業稅抵減的相關議題與細項規定，使其精益求精，將更能助益於產業發展。就實務的角度，該制度就是延續早期的獎勵投資條例與促進產業升級條例，給予產業抵減稅的優惠，長期都是如此。因此，學術探討宜關注其制度的實務本質。

This paper is to explore the nature of Taiwan’s tax expenditure system, and it focuses on the formulation and its previous amendment on Article 10, Industrial Innovation Act. First, it discusses the definition and concept on tax expenditure system; second, it analyzes the legislative goal of the act in 2010 and the process of its previous amendments. This paper finds that the nature of previous system is to assist the deduction on income tax for profitable businesses of all industries. The article contains more methods and can be applied to more target people, and thus its scales are more expended gradually. Regardless the KMT or DPP’s government, the nature of tax expenditure system still maintain, and for a long time. When we do an academic research on tax expenditure system, we must put more importance on its nature.