Abstract
The purpose of bonded zone is to reduce the production cost and financial pressure of manufacturers. In recent years, the number of manufacturers in Hsinchu Science Park has continued to increase, but the number of firms supervised by customs for bonded goods has decreased year by year. We analyze the current situation of the bonded system for the six industries in the park, and use the Panel data model to investigate the correlation between business scale and bonded rates. We gather the values of bonded goods from 2013 to 2017 to estimate the tax-saving benefits and the ratio of bonded goods for the six industries. Furthermore, we collect industrial revenues and employees in the past five years and utilize the Panel data model to test them. It is hoped that, through this research, we could provide some suggestions to issues regarding the bonded system. In the future, we can have more evidence to evaluate whether our governments should formulate relevant policies or to revise the current regulations of bonded system.