新竹科學工業園區作業基金收費機制之研究

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Title:	新竹科學工業園區作業基金收費機制之研究
Authors:	李堯賢 Lee, Yao-Hsien
Contributors:	財務管理學系 Finance
Keywords:	新竹科學工業園區;管理費;自 Hsinchu Science Park
Date:	2013
Issue Date:	2014-06-26 23:55:32 (UTC+8)
Abstract:	竹科收費機制對於產業型態的引進有引導作用，現行收費機制針對素地租金是按公告地價年息5% 計收加計公共設施建設費用，管理費則以廠商營業額1.9‰收取。對大型純量產廠商有高度的成本誘因，但對資源使用少、高研發之高附加價值廠商，高管理費則有懲罰性效果。近年已有此類廠商撤銷出區或以帳務移轉之方式規避高額管理費，且數度要求調降管理費。然而，園區也正面臨土地資源有限、主力產業正朝高附加價值之研發型產業轉型以及園區債務及重置投入等財務問題。因此，為改善園區之財務問題與健全園區之未來發展，本研究 The operation fund’s charging mechanism of Hsinchu Science Park (hereinafter referred to as the “HSP”) has the guidance effect of inducing the industry types. The enterprises in HSP must pay 5% of assessed and publicly announced land value for land rental
Appears in Collections:	[Department of Finance] Seminar Papers

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