Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects Article 7
For private institutions eligible for the application of these Regulations, the equity capital raised by it in accordance with an approved investment plan of incorporation or capital increase for expansion shall only be used to the implement the scope of major infrastructure projects in the investment plan.To implement the scope of major infrastructure projects in the investment plan as referred in the preceding Paragraph shall mean the following expenditures on the scope of such investment plan:1.Cost on acquisition of land, construction costs and related expenses for major infrastructure projects.2.Expenditures on procurement and self-development of new equipment and technology.In the case where the actual amount of the raised equity capital used in the implementation of the scope of major infrastructure projects does not comply with the investment plan, the private institution shall submit certifying documents to the authority in charge for recordation. The authority in charge shall notify the tax collection authority where the private institution is located when issuing the letter of recordation.Where the raised equity capital specified in Paragraph 1 is not entirely used to implement the scope of major infrastructure projects in the investment plan within the timeframe of aforesaid plan, the amount of tax credit to profit-seeking enterprise shareholders shall be calculated by the ratio of expenditures on the implementation of scope of major infrastructure projects to the amount of capital raised.The text in Paragraphs 2 and 3 amended on April 5, 2017 shall apply to the investment plan for incorporation or capital increase for expansion after the revision of these Regulations coming into force.
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7條
適用本辦法獎勵之民間機構，其依核准之新投資創立或增資擴充計畫所募集之資金，以支應該計畫屬重大公共建設範圍所需者為限。
前項所稱支應該計畫屬重大公共建設範圍所需者，指該新投資創立或增資擴充計畫屬重大公共建設範圍內之下列支出：
一、重大公共建設之用地取得成本、興建成本及其相關費用。
二、購置全新與自行開發之機器、設備及技術之支出。
民間機構實際支應重大公共建設範圍金額與計畫不符者，應檢具證明文件，送主辦機關備查。
主辦機關核發備查函時，應副知民間機構所在地稅捐稽徵機關。
第一項所募集之資金於新投資創立或增資擴充計畫期間，未全數支應該計畫屬重大公共建設範圍所需者，其可適用營利事業股東投資抵減之金額，應按已支應該計畫屬重大公共建設範圍之金額占所募集資金金額之比率計算之。
中華民國一百零六年四月五日修正之第二項及第三項，自修正施行後新投資創立或增資擴充計畫適用之。
前項所稱支應該計畫屬重大公共建設範圍所需者，指該新投資創立或增資擴充計畫屬重大公共建設範圍內之下列支出：
一、重大公共建設之用地取得成本、興建成本及其相關費用。
二、購置全新與自行開發之機器、設備及技術之支出。
民間機構實際支應重大公共建設範圍金額與計畫不符者，應檢具證明文件，送主辦機關備查。
主辦機關核發備查函時，應副知民間機構所在地稅捐稽徵機關。
第一項所募集之資金於新投資創立或增資擴充計畫期間，未全數支應該計畫屬重大公共建設範圍所需者，其可適用營利事業股東投資抵減之金額，應按已支應該計畫屬重大公共建設範圍之金額占所募集資金金額之比率計算之。
中華民國一百零六年四月五日修正之第二項及第三項，自修正施行後新投資創立或增資擴充計畫適用之。