本研究探討廠商的研究發展支出抵減稅額對於其申請於美國之專利品質的影響，以及台灣於2010年5月12日施行的「產業創新條例」，相較於前項政策「促進產業升級條例」，其在研發抵減率與抵減額上限皆大幅刪減，因此並探討這是否會對台灣電子產業在專利品質產生負面衝擊。本研究以台灣上市櫃電子業廠商為研究對象，研究資料為從2006年至2016年台灣317間上市櫃廠商的財務資料整合其申請於美國專利及商標局(USPTO)的專利資料，並使用固定效果負二項模型作為研究模型。
在專利品質的衡量方法上以專利申請次數作為創新活躍的程度，並以核准發明專利的平均前引證次數平均前引證次數作為創新品質。實證結果顯示，首先，台灣電子業廠商的研究發展支出抵減於營利事業所得稅之稅額與專利品質，不論是專利申請次數還是平均前引證次數皆有正向的影響；其次，在「產業創新條例」實施後，並無證據顯示其研發優惠減少後對於專利申請次數產生負向影響，但對於平均前引證次數造成負向影響；最後，產業政策的輪替減少了研發抵減稅額與專利品質的關係。

The purpose of this article is to investigate the impact of research and development (R&D) tax credit on Taiwanese electronic firms’ patent quality. In addition, we also analyze whether Taiwanese electronics firms decreased patent quality after the Statute for Industrial Innovation has been implemented on May 12th, 2010. It replaced the Statute for Upgrading Industries which gives firms more incentive on the R&D activities. We combine firms’ financial data with US patent data, and obtained an unbalanced panel data of 317 electronic firms for the period 2006-2016. Using negative binomial regression model with fixed effect to estimate.
The empirical result shows that, Taiwan's electronics firms’ research and development expenses credit against the profit-seeking enterprise income tax payable has significant positive impact both on the number of patents applications and the patent quality. Second, after the Statute for Industrial Innovation has been implemented, firms’ patent quality has been reduced. Finally, the rotation of industrial policy reduce the relationship between R&D tax credit and patent quality.

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