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 on four innovation categories based on the Oslo Manual and ten new items of R&D tax credits that have not been considered in the Industrial Innovation Stipulates, Taiwan. The dataset of fifty-one experts is collected via the AHP survey. The results reveal that all experts have similar priorities among innovation categories across 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 on priorities of the ten items between these two sectors. The similar top four R&D tax credit 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 manufacturing experts and the staff salary for organizational innovations evaluated by the service experts are listed at the top priority. Finally, some policy implications for R&D and innovation tax credit are suggested.

本研究提出二點政策建議，第一，調整產業創新條例投資抵減辦法中對於研發創新的定義，本研究經文獻回顧發現標竿國家中，各國研發租稅條例對於研發創新的認定會具體影響企業通過申請的比例，其中以服務業影響最劇烈。根據表5得知，2013年製造業於產業創新條例核定研發創新抵免共有764件，相對於服務業只有182件，二者相差甚遠，探究其因在於適用於服務業投資抵減辦法中對於研發創新定義過於狹隘，造成廠商不易通過審查標準。本研究認為政府透過租稅優惠的手段誘發私人企業進行研發與創新，目的在於擴張市場功能增加社會性報酬，因此在各項獎勵措施上首先應考量外溢效果明顯為原則的研發創新活動，並予以租稅獎勵，此舉才有助於產業持續發展。其二，重視行銷創新的各項支出，市場研究、產品測試及消費者行為偏好調查是服務業重要知識來源，也是創造新產品與市場連結的重要機制，根據Jaffe外溢效果理論，市場外溢效果容易與其他外溢效果作用，形成二種以上的外溢互動，此時將大幅擴大外溢落差增加社會報酬。因此本研究認為政府部門在實施租稅優惠鼓勵時，不單只考量知識外溢效果所帶來的創新擴散，更應該擴大考量至市場外溢效果對於整體社會的影響。 面對本研究所提出之調整產業創新條例中研發與創新定義、擴大研發與創新抵免項目之政策建議，本研究認為政府部門應提出更周延之投資抵免審查制度，以減少研發創新抵免費用浮報的現象，本研究建議可參考標竿國家挪威的審查機制，採三階段審查制度。首先，研發創新活動或申請案先經過SkatteFUNN執行祕書初步審閱，確定研發創新的關聯性與有效性，其次透過研發委員會-創新挪威（Innovation Norway）檢視申請案的品質與內容，確保符合SkatteFUNN中各項研發抵免的準則，最後實際抵免稅額則經由稅務人員根據挪威稅法（Norwegian Taxation Act）審核決定之。綜合所述，當企業未來適用於《公司研究發展支出適用投資抵減辦法》中研發創新定義與抵免支出時，配套措施應以國家未來永續性發展為重，以短期財政赤字換取長期經濟成長，將是對於國家整體發展為較佳的選擇。

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