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研究生:王詠萱
研究生(外文):Yung-Hsuan Wang
論文名稱:天使投資人資格認定研究
論文名稱(外文):A Study on Qualifications of Angel Investors
指導教授:郭庭魁郭庭魁引用關係
指導教授(外文):Vincent Kuo
口試委員:郭庭魁
口試委員(外文):Vincent Kuo
口試日期:2016-07-21
學位類別:碩士
校院名稱:國立臺灣科技大學
系所名稱:管理學院MBA
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:英文
論文頁數:74
中文關鍵詞:天使投資天使投資人租稅誘因稅收減讓
外文關鍵詞:angel investmentangel investortax incentivetax credit
相關次數:
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Taiwan has been under serious economy for the past decade. The traditional OEM/ODM industries are overall declining and the threat of China competitors have made the island suffered even more. Industry upgrading has become the main focus of the government.
Angel Investment has always plays an influential role in seed and early-stage investment. While many early-stage companies in Taiwan still find it difficult to secure in funding because of the lack of the angel investment policy and related programs.
The study founds that the majority of U.S. states and the U.K. government have put in place tax incentive programs to encourage high-risk investment in new companies. These incentives have been shown to encourage early-stage investments, keep investment capital in the state (country) and support creation of new jobs each year. By comparing the two countries, the study proposed the qualification and package for Taiwan to effectively encourage angel investing in Taiwan.
ABSTRACT
ACKNOWLEDGEMENT
TABLE OF CONTENT
LIST OF TABLES& FIGURES

CHAPTER 1 INTRODUCTION
1.1 Background and Motivation
1.2. Research Objectives
1.3. Research Questions

CHAPTER 2 THE BACKGROUND, REGULATIONS AND ECOSYSTEM OF ANGEL INVESTMENT IN THE US
2.1 Angel investment in US
2.2 Accredited investors and Non-accredited Investors under SEC
2.3 State of California-Active Angel Groups
2.4 Tax credit programs among different states in the U.S.
2.5 Tax credit program - State of Minnesota and State of Wisconsin
2.6 Performance of Tax credit program

CHAPTER 3 THE BACKGROUND, REGULATIONS AND ECOSYSTEM OF ANGEL INVESTMENT IN THE UK
3.1 Angel investment in UK
3.2 High Net Worth Investor and Sophisticated Investor under FSMA
3.3 Enterprise Investment Scheme and Seed Enterprise Investment Scheme
3.4 Performance of EIS & SEIS

CHAPTER 4 RESEARCH STRUCTURE
4.1 Research Structure
4.2 Comparison of Accredited Investor and High Net Worth Investor
4.3 Comparison of Qualified Small Business
4.4 Comparison of Tax Incentive Program

CHAPTER 5 ANGEL INVESTMENT IN TAIWAN
5.1 History and related tax incentives
5.2 Purpose and general principle of the Angel Tax Credit
5.3 Qualifications of Accredited Investors and Self-Certified Sophisticated Investor
5.4 Tax Credit Program and Qualified Investment
5.5 Criteria of the Qualified Small Business
5.6 The guidelines and criteria of effective evaluation

CONCLUSION
REFERENCES
Amy Bloom & Marie Tyvoll (2015), Oregon Angel Investment- The Economic Impact of High-Risk Investment in Oregon’s Entrepreneurial Enterprises,
BBAA Technical Committee (2012), Business Angel Investing- A guide to the Legal, Tax & Regulatory Issues, http://www.eban.org/wp-content/uploads/2014/12/BBAALegalFAQsGuide_2009.pdf
Business Next Magazine (2014), “李開復:趕快把台灣創業家送到國際市場歷練,哪怕只有十萬分之一成功機會也好!”, http://www.bnext.com.tw/article/view/id/35011
Deloitte & UK Business Angels Association (2013), Taking the pulse of the angel market, http://www2.deloitte.com/content/dam/Deloitte/uk/Documents/about-deloitte/deloitte-uk-taking-the-pulse-of-the-angel-market.pdf
Accounting & Statistics Executive Yuan, Republic Of China (2016), National Wealth Report 2014, http://www.dgbas.gov.tw/public/Data/66201653402FZJFA2L.pdf
Economic Development Research Group, Inc. & Karl F. Seidman Consulting Services (2014), Evaluation of the Minnesota Angel Tax Credit Program: 2010-2012, http://www.revenue.state.mn.us/research_stats/research_reports/2014/evaluation_of_the_mn_angel_tax_credit_program.pdf
Enterprise Research Center & UK Business Angel Association (2015), A Nation of Angels, http://centreforentrepreneurs.org/wp-content/uploads/2015/11/CFE_UKBAA_Nation_of_Angels_Report.pdf
HM Revenue & Customs (2016), Enterprise Investment Scheme and
Seed Enterprise Investment Scheme Statistics on Companies raising funds, https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/494624/January_2016_Commentary_EIS_SEIS_Official_Statistics.pdf
Legislation.Gov.UK (2005), The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, http://www.legislation.gov.uk/uksi/2005/1529/schedule/5/made
Government of UK (2013), The Enterprise Investment Scheme, https://www.gov.uk/government/publications/the-enterprise-investment-scheme-introduction/enterprise-investment-scheme
Larkin Hoffman Attorney’s (2010), Minnesota Angel Tax Credit, http://www.larkinhoffman.com/files/OTHER/MN_Angel_Tax_Credit.pdf
Marianne Hudson & Angel Capital Association (2014), Important Things to Know About Angel, http://www.angelcapitalassociation.org/data/Documents/Resources/ACA-AngelBackground2014.pdf
Minnesota Department of Employment and Economic Development(2016), Minnesota Angel Tax Credit Program 2015 Annual Report, http://mn.gov/deed/assets/atc-2015-report-to-legislature_tcm1045-197748.docx
PEW Center on the States (2012), Evidence Counts: Evaluating State Tax Incentives for Jobs and Growth 2012 http://www.pewtrusts.org/~/media/assets/2012/04/12/pew_evaluating_state_tax_incentives_report.pdf
Rachita Gullapalli (2014), Accredited Investor Pool Forum on Small Business Capital Formation, https://www.sec.gov/info/smallbus/sbforum112014-gullapalli.pdf
Investment Commision, MOEA (1990), Statue for Upgrading Industries, http://www.moeaic.gov.tw/system_external/ctlr?PRO=LawsLoad&lang=1&id=47
Regulation D Revisions (1987), Exemption for Certain Employee Benefit Plans, Release No. 33-6683 [52 FR 3015] (the “Regulation D Revisions Proposing Release”)
Tom Mckaskill (2009), An Introduction to Angel Investing, https://www.angelcapitalassociation.org/data/Documents/Resources/McKaskill-_Intro_to_Angel_Investing.pdf
Wisconsin Economic Development Corporation (2013), Investing in Next Generation Opportunities in Wisconsin, http://inwisconsin.com/wp-content/uploads/2013/07/WEDC_2013-QNBV-Report.pdf
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