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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 7
Content:
Where the amount of expenditures invested in research and development by a private entity participating in a transportation infrastructure project in the same taxable year aggregates to NT$3,000,000 or exceeds 2% of its net business revenue, the private institution participating in a transportation infrastructure project may credit 15% of such investment expenditure against its profit-seeking enterprise income tax payable for that current year; in the case that the investment expenses aggregate to NT$3,000,000 and exceed 3% of its net business revenue in that current year, the private institution participating in a transportation infrastructure project may credit 20% of the excessive portion in its business revenue against its profit-seeking enterprise income tax payable for that current year; and in the case that the amount so deductible exceeds the amount of the amount of profit-seeking enterprise income tax payable by it in that current year, the excess amount may be used to offset the profit-seeking enterprise income tax payable in the ensuing four (4) years.

The expenditures invested in research and development as referred to in the preceding paragraph shall include the following costs disbursed by a private institution participating in a transportation infrastructure project for the purpose of improving its building and operation technologies:

1. Salaries paid to the professional research personnel of the research and development unit;
2. Costs incurred by the building and operation department for improving its construction and operation technologies;
3. Costs of consumable materials, raw materials and samples used by the research and development unit;
4. Purchase price of instruments, equipment or instrumental and professional application software exclusively used by the research and development unit;
5. Depreciation or rental of the building(s) used exclusively by the research and development unit;
6. The amortized expenses incurred in the current year for patents, know-how ,and copyright(s) purchased solely for the purpose of research and development, except for the payment of purchase price paid according to the operation volume at a prescribed rate or for periodic payments of purchase prices paid at prescribed amounts;
7. Fees for committing local college(s) or university(ies) or research institute(s) to conduct research programs or for retaining professors of local college(s) or university(ies) or researcher of research institute(s); and
8. Other expenditures as may be individually approved as research and development expenses by the Ministry of Transportation and Communications and the Ministry of Finance.
 Update:2018-04-24

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