Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 5
After the development authority has announced the allocated range according to Article 3, an applicant shall work out an investment plan within the following time limit and submit it to the authority for approval (late submission will not be accepted):1. For a newly invested and established company, it shall work out the investment plan within six months from the date of registration of its incorporation.2. For a company that is extended by capital increase, it shall work out the investment plan within six months from the date of capital increase and registration of the incorporation of the branch company.The aforesaid investment plan shall include the following contents:1. Applicant information.2. Objectives of the plan.3. Business items.4. Specifications, quantities and currency amounts of the brand-new machines, equipment, and buildings to be purchased and buildings for the registration of incorporation of companies.5. Location of the machines, equipment, and buildings.6. Predetermined date of completing the plan.7. Expected benefits.8. Other matters required to be specified by the development authority.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第5條
申請人應於開發主管機關依第三條規定劃定範圍公告後,依下列規定期限擬具投資計畫,送請開發主管機關核定,逾期申請者,不予受理:
一、屬新投資設立者,應自公司設立登記之日起六個月內。
二、屬增資擴充者,應自增資且完成分公司設立登記之日起六個月內。
前項投資計畫內容應載明下列事項:
一、申請人資料。
二、計畫目的。
三、營業項目。
四、預定購置全新機器、設備與建築物及公司設立登記建築物之規格、數量及金額。
五、機器、設備安裝地及建築物所在地。
六、計畫預定完成日期。
七、預期效益。
八、其他經開發主管機關規定應載明之事項。
一、屬新投資設立者,應自公司設立登記之日起六個月內。
二、屬增資擴充者,應自增資且完成分公司設立登記之日起六個月內。
前項投資計畫內容應載明下列事項:
一、申請人資料。
二、計畫目的。
三、營業項目。
四、預定購置全新機器、設備與建築物及公司設立登記建築物之規格、數量及金額。
五、機器、設備安裝地及建築物所在地。
六、計畫預定完成日期。
七、預期效益。
八、其他經開發主管機關規定應載明之事項。