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法律與法規命令

Tax Act:
Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
Article 2
Content:
The following terms as used in these Regulations shall be defined as follows:

1. "Construction and operation equipment"
(1) "Construction equipment" shall mean equipment required to be used directly to construct transportation infrastructure projects.
(2) "Operation equipment" shall mean the machinery and the equipment, building(s) and essential constructional facilities as required for the provision of relevant services by any transportation infrastructure.
2. "Construction and operation technologies" shall mean the technologies satisfying either of the following conditions:
(1) Patents or know-how required for use on construction or operation equipment referred to in the preceding item; or
(2) Know-how or package software as required for performing computer-aided design or management.
3. "Pollution control equipment" shall mean the equipment which processes, inspects and tests or monitors or classifies the pollution sources or waste generated or recycled in the process of distribution or operation so as to make them in conformance to environmental protection criteria or requirements, including those for air pollution control, noise and vibration control, water pollution control, waste disposal or recycling, environmental inspection, environmental monitoring and necessary civil engineering construction works and facilities.
4. "Pollution control technology" shall mean patent or know-how for exclusive use in support of the operation of the equipment referred to in the preceding item.
5. "Current year" shall mean the year in which the Construction and operation equipment or the Construction and operation technology, or the Pollution control equipment or the Pollution control technology is delivered.
 Update:2018-04-24

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