Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects Article 6
Private institutions in the preceding article which have obtained approval for issuing “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders” from the local tax collection authority shall then issue “Certificates of Investment Tax Credit for Profit-seeking Enterprise Shareholders” to its profit-seeking enterprise shareholders who have continuously held registered share certificates for more than four years.Profit-seeking enterprise shareholders shall apply to the local tax collection authority for tax credit when filing their profit-seeking enterprise income tax return in the year of claiming tax credit along with the Certificate mentioned in the preceding Paragraph.The form of the “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders” shall be formulated by the Ministry of Finance.
中文原文 民間機構參與重大公共建設營利事業股東適用投資抵減辦法第6條
前條民間機構經所在地稅捐稽徵機關准予核發營利事業股東投資抵減稅額證明書後，對於原始認股或應募營利事業股東繼續持有記名股票達四年以上者，應發給營利事業股東投資抵減稅額證明書。
營利事業股東於申辦稅額抵減之年度，辦理營利事業所得稅結算申報時，應檢附前項證明書，向所在地稅捐稽徵機關辦理稅額抵減。
營利事業股東投資抵減稅額證明書之格式，由財政部定之。
營利事業股東於申辦稅額抵減之年度，辦理營利事業所得稅結算申報時，應檢附前項證明書，向所在地稅捐稽徵機關辦理稅額抵減。
營利事業股東投資抵減稅額證明書之格式，由財政部定之。