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財政部賦稅署-法規查詢主題專區

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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 9
Content:
The research and development expenditures and personnel training expenditures of a private institution to which the investment credit incentive under these Regulations applies shall be based on the amount as assessed by the tax collection authority.
 Update:2018-04-24

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