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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 3
Content:
Where the total procurement cost of equipment or technology for construction by a private institution participating in a transportation infrastructure project for self-use in the same taxable year exceeds NT$600,000, a portion of such procurement cost as calculated according to the following percentages may be credited against its profit-seeking enterprise income tax payable for the current year. Where the amount of profit-seeking enterprise income tax payable for the current year is less than the creditable amount, the balance of such creditable amount may be credited against profit-seeking enterprise income tax payable in the ensuing four years.

1.For purchase of construction or operation equipment, 7% of the procurement cost can be credited against tax.
2.For purchase of construction or operation technology, 5% of the procurement cost can be credited against tax.

Equipment eligible for tax benefit under Sub-paragraph 1 and 2 of the preceding paragraph shall be limited to brand-new equipment.
 Update:2018-04-24

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