|
Scope |
Regulations |
Description |
Taxation incentives |
Enforcement Rules of the Statute for Upgrading Industries |
Reduce the annual business
income tax OR shareholder income tax in five years (either one) |
| Tax Reduction Regulations for Corporate Investment in Small Towns with Poor Resources or Sluggish Development |
The applicable tax rate
reductions for investment according to Article 4 in the
regulations are 10% and 15% |
Tax Reduction Regulations for Corporate Investment in Small Towns with Poor Resources or Sluggish Development
|
If applicable、reduce the
annual business income tax by up to 15% in five years |
| Self-governing Ordinances for Subsidization for Investment in Newly-developed Industrial Zone to Encourage Economy in Chiayi County |
Subsidize 50% of the land
value tax and 40% of the house tax in five years after the
manufacturer starts production |
| 「Self-governing Regulations for Land Value Tax and House Tax and Tax for acquisition of real estate Reduction for Promotion of Civil Participation in Infrastructure Construction 」 |
 |
Article 4 During the construction or
operation period of the infrastructure projects that are
participated in by private institutes、the land value
tax imposed on the lands approved by the competent
authorities will be exempted in 10 years at most
starting from the time when the construction or
operation begins |
|
|
Article 5 If a house is used for the
infrastructure projects that are participated in by
private institutes、its house tax will be reduced by 50%
in 10 years starting from the first month when the house
is used. |
|
|
Article 6 During the construction or operation period of
the infrastructure projects that are participated in by
private institutes、if the Dien Rights to real estate is
established or acquired、the tax for acquisition of real
estate will be reduced by 40% |
|
|
Industrial zone or manufacturing business |
Regulations for Encouraging Manufacturing Enterprises and Technical Service Enterprises in the Newly Emerging、Important and Strategic Industries |
Reduce the annual business
income tax OR shareholder income tax rate in five years (either
one) |
|
Chiayi Herbs Biotechnology Park |
Regulations for Tax Reduction for Agricultural Equipment Purchase or Investment in Applicable Technologies |
When purchasing automated
equipments or technologies for personal use or for the
improvement of corporate digital information efficiency、if the
total purchase amount reaches 600,000 NTD in the same tax year、
the annual business income tax will be reduced in five years、
starting in the same year、by 7% of the equipment cost and 5% of
the technology cost.
When purchasing pollution control or recycling
equipments/technologies for personal use or for the improvement
of corporate digital information efficiency、if the total
purchase amount reaches 600,000 NTD in the same tax year、the
annual business income tax will be reduced in five years、
starting in the same year、by 7% of the equipment cost and 5% of
the technology cost |
|
Regulations for Encouraging Agricultural Enterprises in the Newly Emerging、Important and Strategic Industries |
Reduce the annual business
income tax OR shareholder income tax rate in five years (either
one) |
|
Regulations for Encouraging Biotechnology in the Newly Emerging、
Important and Strategic Industries |
Reduce the annual business
income tax OR shareholder income tax rate in five years (either
one) |
|
Low-interest loan for resident companies |
Grant low-interest loan
after the application submitted by the resident company is
reviewed and approved by the Agricultural Bank、with a maximum
amount of 60 million NTD and an annual interest of 2.2% |