Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 2
The total investment mentioned in Subparagraph 1, Paragraph 1, Article 24 of the Act refers to the total investment in the brand-new machines, equipment and buildings that are actually purchased for operating according to the investment plan approved by the development authority and for which investment allowance is not applicable, after government subsidies are deducted, and is subject to the amount approved by the tax authority.The reduction of the profit-seeking enterprise income tax credit of that very year as mentioned in Subparagraph 1, Paragraph 1, Article 24 of the Act refers to the deducted tax payable calculated by the tax deduction and tax authority according to the operating revenue of the very year and the additional tax payable for the undistributed surplus for the previous year at the tax rate prescribed by the Income Tax Act as approved by the tax authority.The commencement of operating mentioned in Subparagraphs 1 and 2, Paragraph 1, Article 24 of the Act refers to the day when the investment plan approved by the development authority is finished.In Subparagraph 2, Paragraph 1, Article 24 of the Act, the land refers to the land directly used by this industry after the Business Registration Certificate and Factory Registration is finished according to the law; and the price for selling the land used for the original business shall employ the land value upon which the land value increment tax is levied for the transfer; the price of the re-purchased land shall employ the land value upon which the land value increment tax is levied from the original owner for the transfer.Purchase as mentioned in Paragraph 1 includes purchase from others, acquisition under financial lease, manufacture (including construction) by oneself or commissioned by others, and for one's own use.Acquisition under financial lease as mentioned in the preceding paragraph means that a company takes a lease of machines, equipment, or buildings under one of the following circumstances.1. When the lease expires, the ownership of the machines, equipment or buildings is transferred to the lessee.2. The lessee may exercise an option to purchase the leased machines, equipment, or buildings during the lease term at a price that is significantly less than the fair value of the machines, equipment, or buildings on the date the option is exercised.3. The lease term is three quarters of the economic life of the leased machines, equipment, or buildings.4. The present value of the minimum lease payments at the inception date of the lease is 90% of the fair value of the leased machines, equipment, or buildings.5. There is other sufficient evidence proving that the risks and rewards attached to the ownership of the leased machines, equipment or buildings have been transferred.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第2條
本條例第二十四條第一項第一款所稱投資總額，指按開發主管機關核定之投資計畫實際購置全新供營業使用，且未適用投資抵減之機器、設備及建築物之總額，經扣除政府補助款後之總數額，並以稅捐稽徵機關核定數額為準。
本條例第二十四條第一項第一款所稱抵減當年度應納營利事業所得稅額，指抵減稅捐稽徵機關核定之當年度營利事業課稅所得額按所得稅法規定稅率計算之應納稅額，及稅捐稽徵機關核定之上一年度未分配盈餘按所得稅法規定稅率計算之應加徵稅額。
本條例第二十四條第一項第一款及第二款所稱開始營運，指開發主管機關核定之投資計畫所載完成之日。
本條例第二十四條第一項第二款所稱土地，指依法完成營利事業登記或工廠設立登記，且供該產業直接使用之土地；所定出售原營業使用之土地地價，以該次移轉計徵土地增值稅之地價為準；所定重購土地地價，以該次移轉原所有權人計徵土地增值稅之地價為準。
第一項所定購置，包括向他人購買、融資租賃取得、自行或委由他人製造（含興建），且供自行使用者。
前項所稱融資租賃取得，指公司承租機器、設備或建築物符合下列情形之一：
一、租賃期間屆滿時，機器、設備或建築物所有權移轉予承租人。
二、承租人於租賃期間得行使購買租賃機器、設備或建築物選擇權，且得以明顯低於選擇權行使日該機器、設備或建築物公允價值之價格購買。
三、租賃期間達租賃機器、設備或建築物經濟年限四分之三。
四、租賃開始日，最低租賃給付現值達租賃機器、設備或建築物公允價值百分之九十。
五、其他足資證明租賃機器、設備或建築物已移轉附屬於該機器、設備或建築物所有權所有之風險及報酬。
本條例第二十四條第一項第一款所稱抵減當年度應納營利事業所得稅額，指抵減稅捐稽徵機關核定之當年度營利事業課稅所得額按所得稅法規定稅率計算之應納稅額，及稅捐稽徵機關核定之上一年度未分配盈餘按所得稅法規定稅率計算之應加徵稅額。
本條例第二十四條第一項第一款及第二款所稱開始營運，指開發主管機關核定之投資計畫所載完成之日。
本條例第二十四條第一項第二款所稱土地，指依法完成營利事業登記或工廠設立登記，且供該產業直接使用之土地；所定出售原營業使用之土地地價，以該次移轉計徵土地增值稅之地價為準；所定重購土地地價，以該次移轉原所有權人計徵土地增值稅之地價為準。
第一項所定購置，包括向他人購買、融資租賃取得、自行或委由他人製造（含興建），且供自行使用者。
前項所稱融資租賃取得，指公司承租機器、設備或建築物符合下列情形之一：
一、租賃期間屆滿時，機器、設備或建築物所有權移轉予承租人。
二、承租人於租賃期間得行使購買租賃機器、設備或建築物選擇權，且得以明顯低於選擇權行使日該機器、設備或建築物公允價值之價格購買。
三、租賃期間達租賃機器、設備或建築物經濟年限四分之三。
四、租賃開始日，最低租賃給付現值達租賃機器、設備或建築物公允價值百分之九十。
五、其他足資證明租賃機器、設備或建築物已移轉附屬於該機器、設備或建築物所有權所有之風險及報酬。