本文以民國86年度營利事業所得稅的課稅資料探討我國租稅優惠與企業及產業特性之關聯性，並且實證研究租稅優惠對於營利事業有效稅率負擔之影響。本文的實證分析結果顯示，我國現行的租稅優惠措施對於降低營利事業有效稅率有顯著的影響。但是大部分的租稅優惠集中於少數之大型企業。此外，北部地區的企業獲得的租稅優惠遠高於中部及南部的企業；而電子及製造產業獲得的租稅優惠也高於其他產業。這些結果顯示，現行的租稅優惠在企業、產業及地區間的分布並不均衡，值得政府重視參考，並研擬未來配合國家區域均衡開發及提振整體產業發展的租稅獎勵政策。

Using 1997 tax return data of profit-seeking enterprises, this study explores the relations between the benefits of tax incentives and firm characteristics across industries, and examines the effect of tax incentives on effective tax rates of profit-seeking enterprises. The empirical results show that current tax incentives have a significant impact on effective tax rates of profit-seeking enterprises. However, the distribution of tax benefits is inequitable across firms, industries, and regions. Large firms obtain most of the tax benefits, and both the electronic and manufacturing industries capture greater tax benefits than other industries. Further, firms located in the northern Taiwan enjoy greater tax benefits than those in the middle and southern Taiwan. Therefore, the empirical results suggest that, to help achieve the nation's goal, the government should formulate better tax incentive schemes to stimulate regional economies across Taiwan and advance both new high-tech and traditional industries.