| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| A405198 | 智慧財產管理與租稅策略 | Intellectual Property Management and Tax Strategy | 3.0 | 3 |
| 中文概述 Chinese Description | 專利如何創造收益？品牌授權或技術移轉時，稅務安排為何會影響企業決策？本課程以新創事業、品牌經營及企業合作等案例為起點，介紹智慧財產從取得、授權到商業化的管理方式，以及租稅因素對交易成本、風險與策略選擇的影響。課程將循序說明所需的租稅基本概念，無須具備會計或稅法先修背景；並透過專利交易、企業合作與跨境布局等實務情境，練習比較不同方案的利弊。期望學生能結合智慧財產保護、商業價值與法令遵循，培養跨領域分析與溝通能力，提出具可行性的創新管理與租稅策略。 | |||
| 英文概述 English Description | How can a patent generate revenue? Why do tax considerations matter when a company licenses a brand or transfers technology? Drawing on practical cases involving startups, brands, and business partnerships, this course introduces how intellectual property (IP) is managed and commercialized and how taxes can shape costs, risks, and strategic choices. No prior background in accounting or tax law is required; essential tax concepts are explained step by step. Through examples of patent transactions, collaboration, and international expansion, students practice comparing business options and their trade-offs. The course helps students connect IP protection, business value, and legal compliance while building practical skills in analysis, communication, and strategy development. | |||
| 核心能力指標 | A.對智財相關議題之認知力 B.對特定智財議題深入了解之能力 C.智財實務獨立作業能力 D.撰寫中英文論文及智財文件之能力 E.發表論文之能力 F.重要國家考試參與能力 G.英文能力 | |||
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