The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 7
If the total R&D expenditure invested by a private institution participating in a major infrastructure project in the same taxable year exceeds NT$1,500,000, or exceeds 2% of its net business revenue, 20% thereof may be credited against its profit-seeking enterprise income tax payable for the current year. Where the amount of profit-seeking enterprise income tax payable for the current year is less than the creditable amount, the balance of such creditable amount may be credited against profit-seeking enterprise income tax payable in the ensuing four years.The term “R&D expenditure” as used in the preceding paragraph includes the following expenses for research or improvement of construction or operation techniques:1.Salary for full-time personnel of R&D units specializing in R&D tasks.2.Expenses on research or improvement of construction or operation techniques spent by construction or operation units.3.Expenses on consumable items, raw materials and samples used by R&D units for which complete purchase and requisition records are maintained and which can be cross-checked with research projects, records, or reports.4.Cost for procurement of new instruments and equipment for research purposes exclusively provided to R&D units.5.Depreciation or rents of buildings exclusively used by R&D units.6.Amounts amortized or paid in the current year for patents, know-how, and copyrights purchased or used exclusively for R&D purposes.7.Expenses on research entrusted to local universities, colleges or research institutions, or hiring full-time specialists at local universities or colleges or researchers at local research institutions.8.Expenses on research entrusted to foreign universities, colleges or research institutions, or appointment of full-time instructors from foreign universities or colleges or researchers from foreign research institutions approved by the central competent authority in charge of specific enterprises and the Ministry of Finance.9.Other expenditures approved, on a case by case basis, for R&D purposes by the central competent authority in charge of specific enterprises and the Ministry of Finance.The research institutions as referred to in Subparagraph 7 of the preceding paragraph shall include research institutions of the government, teaching hospitals or foundations and associations specializing in research as approved by and registered with the government, and research institutions under such foundations and associations.
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7條
民間機構參與重大公共建設投資於研究與發展之支出，在同一課稅年度內支出總金額達新臺幣一百五十萬元或達營業收入淨額百分之二者，得按百分之二十抵減當年度應納營利事業所得稅額；當年度應納營利事業所得稅額不足抵減者，得在以後四年度應納營利事業所得稅額中抵減之。
前項所稱研究與發展之支出，包括參與重大公共建設之民間機構為研究或改進興建、營運技術所支出之下列費用：
一、研究發展單位專門從事研究發展工作之全職人員之薪資。
二、興建、營運單位研究或改進興建、營運技術之費用。
三、具有完整進、領料紀錄，並能與研究計畫及紀錄或報告相互勾稽，供研究發展單位研究用消耗性器材、原材料及樣品之費用。
四、專供研究發展單位研究用全新儀器設備之購置成本。
五、專供研究發展單位用建築物之折舊費用或租金。
六、專為研究發展購買或使用之專利權、專門技術及著作權之當年度攤折或支付費用。
七、委託國內大專校院或研究機構研究或聘請國內大專校院專任教師或研究機構研究人員之費用。
八、經中央目的事業主管機關及財政部專案認定之委託國外大專校院或研究機構研究或聘請國外大專校院專任教師或研究機構研究人員之費用。
九、其他經中央目的事業主管機關及財政部專案認定屬研究與發展之支出。
前項第七款所稱研究機構，包括政府之研究機構、教學醫院、經政府核准登記有案以研究為主要目的之財團法人、社團法人及其所屬研究機構。
前項所稱研究與發展之支出，包括參與重大公共建設之民間機構為研究或改進興建、營運技術所支出之下列費用：
一、研究發展單位專門從事研究發展工作之全職人員之薪資。
二、興建、營運單位研究或改進興建、營運技術之費用。
三、具有完整進、領料紀錄，並能與研究計畫及紀錄或報告相互勾稽，供研究發展單位研究用消耗性器材、原材料及樣品之費用。
四、專供研究發展單位研究用全新儀器設備之購置成本。
五、專供研究發展單位用建築物之折舊費用或租金。
六、專為研究發展購買或使用之專利權、專門技術及著作權之當年度攤折或支付費用。
七、委託國內大專校院或研究機構研究或聘請國內大專校院專任教師或研究機構研究人員之費用。
八、經中央目的事業主管機關及財政部專案認定之委託國外大專校院或研究機構研究或聘請國外大專校院專任教師或研究機構研究人員之費用。
九、其他經中央目的事業主管機關及財政部專案認定屬研究與發展之支出。
前項第七款所稱研究機構，包括政府之研究機構、教學醫院、經政府核准登記有案以研究為主要目的之財團法人、社團法人及其所屬研究機構。