For private institutions eligible for the application of these Regulations, the equity capital raised by it in accordance with an approved investment plan of incorporation or capital increase for expansion shall only be used to the implement the scope of major infrastructure projects in the investment plan.
To implement the scope of major infrastructure projects in the investment plan as referred in the preceding Paragraph shall mean the following expenditures on the scope of such investment plan: 
1.Cost on acquisition of land, construction costs and related expenses for major infrastructure projects. 
2.Expenditures on procurement and self-development of new equipment and technology. 
In the case where the actual amount of the raised equity capital used in the implementation of the scope of major infrastructure projects does not comply with the investment plan, the private institution shall submit certifying documents to the authority in charge for recordation. The authority in charge shall notify the tax collection authority where the private institution is located when issuing the letter of recordation.
Where the raised equity capital specified in Paragraph 1 is not entirely used to implement the scope of major infrastructure projects in the investment plan within the timeframe of aforesaid plan, the amount of tax credit to profit-seeking enterprise shareholders shall be calculated by the ratio of expenditures on the implementation of scope of major infrastructure projects to the amount of capital raised.
The text in Paragraphs 2 and 3 amended on April 5, 2017 shall apply to the investment plan for incorporation or capital increase for expansion after the revision of these Regulations coming into force.