Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 9
Investment allowance is only applicable to the machines, equipment or buildings purchased by applicants after the development authority accepts the investment plan to the date before the commencement of operation. However, investment allowance is also applicable to buildings purchased by applicants for registration of incorporation of companies after the allocated range is announced and before the development authority accepts the investment plan.The above-mentioned machines and equipment include the following:1. Productive goods or machines and equipment required for provision of service.2. Instruments and equipment required for quality test or research and development.3. Equipment required for pollution control and energy saving.4. Firefighting equipment in factory areas.5. Industrial safety and hygiene equipment.6. Loading, unloading, stacking and transportation equipment.The scope of buildings specified in Paragraph 1 is as follows:1. Buildings and ancillary buildings, such as business offices, management offices, branches, business premises, factories, workshops, storage houses, warehouses, construction sites, used for self-manufacturing or business purposes.2. Capital expenditures for the expansion of buildings under the preceding paragraph that increase the value or effectiveness of their original assets.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第9條
申請人申請投資抵減之機器、設備或建築物，以開發主管機關受理投資計畫之日起至開始營運前購置者為限。
但申請人於劃定範圍公告後至開發主管機關受理投資計畫前購置全新之公司設立登記建築物，亦得抵減。
前項所定機器及設備之範圍如下：
一、在產製物品或提供勞務過程中所須之機器及設備。
二、品質檢驗或研究發展所須之儀器及設備。
三、防治污染及節約能源所須之設備。
四、廠區內之消防設備。
五、工業安全衛生設備。
六、起卸、堆置及搬運設備。
第一項所定建築物之範圍如下：
一、自行生產或營業用之營運辦公處所、管理處、分支機構、事務所、工廠、工作場、棧房、倉庫、建築工程場所等建築物及其附屬建築物。
二、擴建前款建築物增加其原有資產價值或效能之資本支出。
但申請人於劃定範圍公告後至開發主管機關受理投資計畫前購置全新之公司設立登記建築物，亦得抵減。
前項所定機器及設備之範圍如下：
一、在產製物品或提供勞務過程中所須之機器及設備。
二、品質檢驗或研究發展所須之儀器及設備。
三、防治污染及節約能源所須之設備。
四、廠區內之消防設備。
五、工業安全衛生設備。
六、起卸、堆置及搬運設備。
第一項所定建築物之範圍如下：
一、自行生產或營業用之營運辦公處所、管理處、分支機構、事務所、工廠、工作場、棧房、倉庫、建築工程場所等建築物及其附屬建築物。
二、擴建前款建築物增加其原有資產價值或效能之資本支出。