The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 2
The terms as used in these Regulations shall be defined as follows:1.“Credit against profit-seeking enterprise income tax payable for the current year” shall mean credit against tax payable calculated by multiplying the applicable tax rate by profit-seeking enterprise taxable income for the current year as determined by the tax collection authority, and credit against additional tax payable calculated by applying 10% on the undistributed earnings for the previous year as determined by the tax collection authority.2.“Equipment or technology” shall mean equipment or technology for construction or operation, and equipment or technology for pollution control.3.“Equipment for construction or operation”:i.“Equipment for construction” shall mean the equipment specified for use in the construction of major infrastructure projects.ii.“Equipment for operation” shall mean equipment and primary buildings of major infrastructure projects required for rendering services provided by the projects.4.“Technology for construction or operation” shall mean that which satisfies one of the following requirements:i. Patents or know-how used for equipment for construction or operation under the preceding subparagraph.ii.Know-how or package software required for computer-aided design or management.5.“Equipment for pollution control” shall mean equipment required to process, detect or monitor pollution sources or waste discharged or recycled in the course of sorting, distributing, or operating process to comply with acts or regulations governing environmental protection, including equipment or civil engineering facilities used for air pollution control, noise and vibration control, water pollution control, soil and ground water pollution control, waste disposal or recycling, environmental detection or monitoring.6.“Technology for pollution control” shall mean patents or know-how exclusively used for the equipment under the preceding subparagraph.7.“The current year” shall mean the year in which equipment or technology is delivered, or the year in which the payment for research and development and personnel training is made.8.“Purchase” shall mean where a private institution participating in a major infrastructure project acquires equipment or technology through buying from others, or by manufacturing or constructing such equipment or technology itself or others.9.“Cost of purchase”:i.In the case of buying from others, the term shall mean the prices of equipment or technology, inclusive of transportation fee and insurance fee, but excluding any other fee paid for acquisition of such equipment or technology.ii.In the case of manufacturing by itself, the term shall mean the actual cost incurred in producing such equipment or technology.iii.In the case of manufacturing by others, the term shall mean the actual prices paid by the private institution for the production of the equipment or technology by others, inclusive of transportation fee and insurance fee；manufacturer who bears partial production cost by himself is also included, but excluding any other fee paid for acquisition of such equipment or technology.iv.In the case of constructing by itself, the term shall mean the actual cost incurred in constructing the primary buildings of the projects, inclusive of the cost of labor or materials and the expenses incurred in designing, manufacture, construction, and installation necessary to make such buildings fit for use in the operation of business.v.In the case of constructing by others, the term shall mean the actual construction cost, inclusive of the prices of the construction and the amount of the capitalized interests for the projects of consignors.
中文原文 民間機構參與重大公共建設適用投資抵減辦法第2條
本辦法用詞，定義如下：
一、抵減當年度應納營利事業所得稅額：指扣抵依稅捐稽徵機關核定當年度營利事業課稅所得額依規定稅率計得之應納稅額及核定上一年度未分配盈餘按百分之十計得之應加徵稅額。
二、設備或技術：指興建、營運設備或技術、防治污染設備或技術。
三、興建、營運設備：
（一）興建設備：指直接用於建造重大公共建設所需之機器設備。
（二）營運設備：指重大公共建設提供勞務所需之機器設備及新建主體建物。
四、興建、營運技術：指符合下列情形之一者：
（一）配合前款興建、營運設備所需之專利權或專門技術。
（二）電腦輔助設計或管理所需之專門技術或套裝軟體。
五、防治污染設備：指為處理、檢驗或監測分類、配送或營運過程所產生或回收之污染源或廢棄物，使符合環境保護法令規定之設備，包括空氣污染防制、噪音及振動管制、水污染防治、土壤及地下水污染防治、廢棄物清理或回收、環境檢驗及環境監測設備及必要之土木設施。
六、防治污染技術：指專用於配合前款設備之專利權或專門技術。
七、當年度：指設備、技術交貨之年度或研究與發展及人才培訓支出之年度。
八、購置：指民間機構參與重大公共建設向他人購買取得、自行製造或委由他人製造、自行興建或委由他人興建者。
九、購置成本：
（一）向他人購買取得者，指取得設備或技術之價款、運費及保險費。
但不包括為取得該設備或技術所支付之其他費用。
（二）自行製造者，指生產該設備或技術所發生之實際成本。
（三）委由他人製造者，指委由他人生產該設備或技術實際支付之價款、運費及保險費；其有自行負擔部分生產成本者，亦包括在內。
但不包括為取得該設備或技術所支付之其他費用。
（四）自行興建者，指興建新建主體建物所發生之實際成本，包括自設計製造、建築以至適於營業上使用而支付之一切必要工料及費用。
（五）委由他人興建者，指實際建造成本，包括建造價款及委建人之資本化利息。
一、抵減當年度應納營利事業所得稅額：指扣抵依稅捐稽徵機關核定當年度營利事業課稅所得額依規定稅率計得之應納稅額及核定上一年度未分配盈餘按百分之十計得之應加徵稅額。
二、設備或技術：指興建、營運設備或技術、防治污染設備或技術。
三、興建、營運設備：
（一）興建設備：指直接用於建造重大公共建設所需之機器設備。
（二）營運設備：指重大公共建設提供勞務所需之機器設備及新建主體建物。
四、興建、營運技術：指符合下列情形之一者：
（一）配合前款興建、營運設備所需之專利權或專門技術。
（二）電腦輔助設計或管理所需之專門技術或套裝軟體。
五、防治污染設備：指為處理、檢驗或監測分類、配送或營運過程所產生或回收之污染源或廢棄物，使符合環境保護法令規定之設備，包括空氣污染防制、噪音及振動管制、水污染防治、土壤及地下水污染防治、廢棄物清理或回收、環境檢驗及環境監測設備及必要之土木設施。
六、防治污染技術：指專用於配合前款設備之專利權或專門技術。
七、當年度：指設備、技術交貨之年度或研究與發展及人才培訓支出之年度。
八、購置：指民間機構參與重大公共建設向他人購買取得、自行製造或委由他人製造、自行興建或委由他人興建者。
九、購置成本：
（一）向他人購買取得者，指取得設備或技術之價款、運費及保險費。
但不包括為取得該設備或技術所支付之其他費用。
（二）自行製造者，指生產該設備或技術所發生之實際成本。
（三）委由他人製造者，指委由他人生產該設備或技術實際支付之價款、運費及保險費；其有自行負擔部分生產成本者，亦包括在內。
但不包括為取得該設備或技術所支付之其他費用。
（四）自行興建者，指興建新建主體建物所發生之實際成本，包括自設計製造、建築以至適於營業上使用而支付之一切必要工料及費用。
（五）委由他人興建者，指實際建造成本，包括建造價款及委建人之資本化利息。