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.