產業創新條例於2010年1月1日實施並取代獎勵研發較多的產業升級條例，本論文主要探討產業創新條例施行後是否對廠商研發支出造成縮減之影響？同時也關注電子產業與非電子產業是否有不同影響？以及觀察各個廠商特性變數與研發支出之間的關係為何？
本論文首先以Tobit模型估計2006-2014年間台灣上市櫃製造商資料共10177個觀察值，發現並沒有證據顯示因產業創新條例研發優惠減少而縮減研發支出，接著本文再以雙重差分模型估計，並命2000-2009年曾有使用研發租稅抵減廠商為實驗組，實證顯示仍無證據說明在政策實施後減少支出，最後以三重差分模型進行估計也得出相同結論。
另外，電子產業與非電子產業表現不一致，非電子產業在政策實施後增加研發支出，電子產業的結果則在Tobit、雙重差分模型與三重差分模型不同，此部分仍有待驗證。廠商特性之變數在全產業下為顯著且預期相符，僅在不同產業下有兩變數與全產業不同，其原因也將在文中說明。

Since January 1 2010, the Statute for Industrial Innovation has been implemented, and it replaced the Statute for upgrading Industries which benefits enterprises more on the R&D expenditure. The goal of this research is to analyze whether Taiwanese manufacturing companies decreased the spending of R&D after the Statute for Industrial Innovation has been launched. In additional, the thesis will be discussing electronic industry and non-electronic industry separately, and the relation between the variable of every manufacturer’s property and their R&D expenditure as well.
This work obtained an unbalanced penal data of 1150 manufacturing firms, yielding an overall sample of 10177 observations over the 2006-2014 period. The Tobit model shows there is no evidence to prove the companies cutting their expenditure on R&D since the statute has been implemented. On the other hand, this thesis regards 2000-2009 firms as an experimental group, and employed the difference-in-difference model to estimate. The empirical results show there is no proof that the companies have reduced their R&D spending as well, and it comes the same from the difference-in-difference-in-difference model.
Besides, the results of electronic and non-electronic industry show differently. Non-electronic firms increase their R&D spending after the statute begins. However, electronic firms did not have a consistent answer from above three models, so this part still need to be verified. As for every variable of manufacturer’s property and R&D, the research found out the coefficients of variables are all significant and as expected, but performed distinctly within electronic and non-electronic enterprises.

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