Regulations Governing Financial Assistance to Encourage Business Entrepreneurs to Invest in Countries Having Diplomatic Relations with the Republic of China (Taiwan) Article 4
Financial assistance for local employee’s salary is calculated as standard at 30% of the monthly salary of each employee; financial assistance for rent of plant facilities, offices or land is calculated as standard at 30% of actual rent paid. Financial assistance for interest on loans is calculated as standard at 50% of the actual interest paid to the lending institution during the financing period. The loan amount is limited to the investment amount as approved by the Ministry of Economic Affairs.After applications for the types of financial assistance stipulated in the preceding paragraph are approved, MOFA may allocate funds in annual installments, without interest, depending on its annual budget. The maximum amount of financial assistance shall be determined by the total amount of funds approved for overseas investment by the Ministry of Economic Affairs. However, the total amount of accumulated financial assistance for any single investment shall not exceed NT$60 million.Business entrepreneurs may only apply for financial assistance for the preceding year. The maximum period of financial assistance is seven years.Following investigation by Taiwan’s Embassies or Consulates and verification by MOFA, applications for financial assistance may be rejected, financial assistance may be rescinded and the return of provided funds may be demanded in any of the following circumstances:1. Financial assistance funds are used in a way that is inconsistent with the approved investment plan.2. Termination of plant operations for no good reason is suspected.3. Less than 50% of shareholders hold Taiwan nationality.4. Local labor, industry or trade laws are violated.5. Falsified documents are used for applications.6. Duplicate applications for government subsides are made for the same investment.7. Taiwan’s trade, commercial and diplomatic relations with its diplomatic allies are damaged.8. Other situations deemed by MOFA, the Ministry of Economic Affairs or other related Taiwan government agencies to violate the aim of these Regulations.
中文原文 鼓勵業者赴有邦交國家投資補助辦法第4條
申請僱用當地國員工薪資補助，以員工每人每月薪資百分之三十為準；申請廠房設備或營業處所或土地租金補助，以實付租金百分之三十為準；申請融資利息補助，以向金融機構融資期間實付利息百分之五十為準，融資金額以經濟部核准或備查之投資金額為限。
前項所列各項補助經審查符合規定者，外交部得視年度經費額度分年無息撥付，其投資補助總金額依其經經濟部核准或備查之國外投資總金額為補助金額之上限，但其累計最高補助金額不得逾新臺幣六千萬元。
業者僅得申請前一年之補助款。
申請補助期間累計以七年為限。
業者如有下列情形之一者，經駐外使領館查證及外交部審查屬實，得駁回前項申請、撤銷或廢止已核發之補助，並追回已撥付之補助款：
一、補助款之運用與原核准或備查之投資事項不符。
二、惡意關廠結束營運之虞。
三、我國籍股東持有股份未達百分之五十。
四、違反當地國勞工及工商等相關法律。
五、申請文件虛偽不實。
六、就同一投資案重複申請政府補助。
七、有損我國與邦交國之經貿及外交關係。
八、其他經外交部、經濟部或我國政府相關部會認定違反本辦法之宗旨。
前項所列各項補助經審查符合規定者，外交部得視年度經費額度分年無息撥付，其投資補助總金額依其經經濟部核准或備查之國外投資總金額為補助金額之上限，但其累計最高補助金額不得逾新臺幣六千萬元。
業者僅得申請前一年之補助款。
申請補助期間累計以七年為限。
業者如有下列情形之一者，經駐外使領館查證及外交部審查屬實，得駁回前項申請、撤銷或廢止已核發之補助，並追回已撥付之補助款：
一、補助款之運用與原核准或備查之投資事項不符。
二、惡意關廠結束營運之虞。
三、我國籍股東持有股份未達百分之五十。
四、違反當地國勞工及工商等相關法律。
五、申請文件虛偽不實。
六、就同一投資案重複申請政府補助。
七、有損我國與邦交國之經貿及外交關係。
八、其他經外交部、經濟部或我國政府相關部會認定違反本辦法之宗旨。