進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Enforcement Rules of the Income Basic Tax Act <br> Article 3
Content:
The statutory tax benefit in terms of "investment credit" referred to in Subparagraphs 7 and 8, Paragraph 1, Article 3; Paragraph 2, Article 4; and Articles 6 and 11 of the Act shall mean those investment credit privileges as provided for in the following laws:
1.Articles 6, 7, 8, and 15 of the abolished Statute for Upgrading Industries;
2.Articles 29 and 33 of the Statute for Encouragement of Private Participation in Transportation Infrastructure Projects;
3.Articles 37 and 40 of the Act for Promotion of Private Participation in Infrastructure Projects;
4.Article 42 of the Business Mergers And Acquisitions Act;
5.Articles 14 and 24 of the New Town Development Act;
6.Article 70 of the Urban Renewal Act;
7.Article 23 of the Resource Recycling Act;
8.Article 50 of the Act for the Development of Tourism;
9.Article 7 of the Motion Picture Act;
10.Article 21 of the Act for Establishment and Administration of Science Parks;
11.Articles 10 and 10-1 of the Statute for Industrial Innovation;
12.Articles 5 and 6 of the Act for the Development of Biotech and New Pharmaceuticals Industry prior to the 30 December 2021 amendment and promulgation, and Articles 5 to 7 of the Act for the Development of Biotech and Pharmaceutical Industry;
13.Article 35 of the Act for Development of Small and Medium Enterprises;
14.Other laws containing the provisions governing grant of investment credit incentives.
 Update:2022-05-12

Back Home TOP
:::
列印
置頂