Q：
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What are the tax incentives stipulated in the Taiwan International Airport Park Development Act?
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A：
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If a foreign profit-seeking enterprise or its branch company established in the territory of the Republic of China entrusts a free port zone enterprise in the park to carry out cargo storage and simple processing in the free port zone and sells the goods of the foreign profit-seeking enterprise to domestic and foreign customers, its income is exempted from profit-seeking enterprise income tax. However, if the goods sold to domestic customers in the current year exceed 10% of the total sales to domestic and foreign customers in the current year, the excess will not be exempted.
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Q：
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What are the tax incentives under the Taiwan New Town Development Act?
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A：
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A company limited by shares invests in the construction of new towns and may deduct the investment and construction design according to its actual total investment, that is, within 20% of the actual purchase of new machinery and equipment for construction in its approved investment construction design. The amount of income tax payable to the profit-seeking enterprise in the year in which the painting is completed and for the next four years.
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A limited company by shares may, after starting operations in a new town, deduct the amount of its actual investment, that is, within the range of 20% of the total amount of new machinery and equipment actually purchased for business use in its investment plan, to offset the current year and the following four years The amount of income tax payable to the profit-seeking enterprise.
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When a company limited by shares invests in the construction of new towns, the necessary construction machinery and equipment may be depreciated by reducing 1/2 of the number of years listed in the table of service life of fixed assets under the Income Tax Act; if the shortened number of years is less than one year, is not counted. However, the depreciation method specified in Article 51 of the Income Tax Act shall be limited to the depreciation method of the average method or the fixed rate decreasing method, and the construction machinery and equipment for which accelerated depreciation is adopted shall be recorded separately from other fixed assets or shall be recorded in the relevant asset account and property catalog. Indicated, and in the year in which the depreciation starts to be deducted, the tax settlement and declaration of the profit-seeking enterprise shall be submitted to the competent auditing authority for approval.
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Q：
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What are the tax incentives under the Taiwan Urban Renewal Ordinance?
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A：
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The implementer is an urban renewal enterprise organized by a limited company by shares, and it invests in the urban renewal enterprise expenditure designated or changed by the competent authority to the urban renewal area that should be implemented. The amount of profit-seeking enterprise income tax payable in the year when the business plan is completed, if the annual amount is not enough to be deducted, it can be deducted in the next four years. The total amount of deduction for each year shall not exceed 50% of the income tax payable by the company for the current year. However, the deduction amount in the last year is not limited to this limit.
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Q：
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What are the tax incentives under the Taiwan SME Development Act?
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A：
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1.
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For instruments and equipment used for research and development, experiment or quality inspection, if the service life is more than 2 years, depreciation shall be calculated according to the number of years listed in the fixed asset service life table of the Income Tax Act; If the balance is less than 1 year, it will not be counted.
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Small and medium-sized enterprises may choose to deduct the amount of profit-seeking enterprise income tax payable in the following ways, and may not exceed 30% of the company's taxable profit-seeking enterprise income tax in the current year; once selected, it cannot be changed :
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(1)
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Within the limit of 15% of the expenditure amount, deduct the amount of income tax payable for profit-seeking enterprises in the current year.
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(2)
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Within the limit of 10% of the expenditure amount, deduct the amount of income tax payable for profit-seeking enterprises in each year within 3 years from the current year.
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3
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When the economic climate index reaches a certain level, the newly established or capital-increased small and medium-sized enterprises reach a certain amount of investment, and when a certain number of employees are hired and the total salary payment of the enterprise is increased, the amount of additional employees of their own nationality may be paid annually. Within the limit of 130% of the salary paid, it shall be deducted from the profit-seeking enterprise income in the year of the increase in employment. Employees under the age of 24 may be deducted from the profit-seeking enterprise income tax for the year in which they are hired, within the limit of 150% of the salary paid by the employees of their own nationality each year.
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4
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When the economic climate index reaches a certain level, when the average salary payment level of the grassroots employees is raised, the salary may be increased within the limit of 130% of the salary paid to the current grassroots employees of their own nationality every year that is not due to the adjustment of the statutory basic salary. Deducted from the profit-seeking business income of the current year. However, if other tax incentives have already been applied to the increased salary payment amount due to the increase in the number of employees, the application shall not be repeated.
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Q：
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What are the tax incentives under the Taiwan Resource Recycling Act?
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A：
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Resource recovery and reuse enterprises purchase equipment for recycling and reuse by themselves, and if the total purchase amount exceeds NT$600,000 in the same tax year, 7% of the purchase cost may be calculated from the current year. Within 5 years from the beginning of 5 years, the amount of income tax payable by the profit-seeking enterprise for each year will be deducted. The equipment that is applicable to this item is limited to new ones and those that have not applied for investment deduction.
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30% of the investment and research expenditure for resource recycling and reuse undertakings, if it conforms to the investment deduction measures for the purchase of equipment and research expenditures for resource recycling and recycling undertakings, within the same tax year, if it is a company organizer, and the rest of the undertakings may be subject to 30% 20%, within 5 years from the current year to deduct the amount of income tax payable for profit-seeking enterprises in each year; if the total amount of expenditure exceeds the average amount of research funds in the previous two years, it is a company organizer, and the excess part is subject to 50%, and the rest of the enterprise Deduct it by 30%.
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