Regulation for Encouraging Joint Stock Companies Limited to Invest in Construction of New Towns Article 7
Where a joint stock company limited applies for reduction of the profitable undertaking income tax payable of that very year according to Subparagraph 1, Paragraph 1, Article 14 of the Act, the profitable undertaking income tax payable of the year when the investment and construction plan is completed will be deducted by up to 20% of the total investment amount; in case the income tax amount of the very year is not enough for deduction, it may be deducted within 4 consecutive years followed.Upon settlement and declaration of the profitable undertaking income tax according to the above paragraph, the joint stock company limited shall submit the investment allowance certificate and the photostat copy of the company's license to the taxation department to apply for reduction of the tax.
中文原文 股份有限公司投資新市鎮建設獎勵辦法第7條
股份有限公司依本條例第十四條第一項第一款規定申請抵減當年度應納營利事業所得稅額者，按其實際投資總額百分之二十範圍內，抵減投資建設計畫完成當年度應納營利事業所得稅額，當年度不足抵減時，得在以後四年度內抵減之。
股份有限公司依前項規定辦理該年度營利事業所得稅結算申報時，應檢附投資抵減證明及公司執照影本向管轄稽徵機關申請抵減營利事業所得稅。
股份有限公司依前項規定辦理該年度營利事業所得稅結算申報時，應檢附投資抵減證明及公司執照影本向管轄稽徵機關申請抵減營利事業所得稅。