Regulation for Encouraging Joint Stock Companies Limited to Invest in Construction of New Towns Article 4
The joint stock companies limited shall, according to the type of encouragement claimed in the investment and construction plan, request the original approval authority to grant the certificates according to the following provisions:Relevant certificates of the brand-new machines and equipments purchased shall be submitted within 6 months commencing from completion of the plan to apply for investment allowance certificate. Relevant certificates of the brand-new necessary machines and equipments purchased shall be submitted during execution of the plan to apply for accelerated depreciation certificate. Report of commencement shall be submitted within 30 days from commencement to apply for certificate for reduction of land price tax. The formats of the above-mentioned certificates shall be determined by the central authority.
中文原文 股份有限公司投資新市鎮建設獎勵辦法第4條
股份有限公司應按核定投資建設計畫所載申請獎勵之種類，依下列規定向原核定主管機關申請核發證明：
一、自計畫完成之日起六個月內，檢附購置全新機器及設備之相關證明文件申請核發投資抵減證明。
二、於計畫執行期間，檢附購置全新必要施工機器及設備相關證明文件申請核發加速折舊證明。
三、自開工之日起三十日內，檢附開工報告書申請核發減免地價稅證明。
前項各款證明格式，由中央主管機關定之。
一、自計畫完成之日起六個月內，檢附購置全新機器及設備之相關證明文件申請核發投資抵減證明。
二、於計畫執行期間，檢附購置全新必要施工機器及設備相關證明文件申請核發加速折舊證明。
三、自開工之日起三十日內，檢附開工報告書申請核發減免地價稅證明。
前項各款證明格式，由中央主管機關定之。