Fee-charging Standards of Administration, Procedural and Service of Technology Industrial Parks Article 12
In any of the following situations, sales turnover declared by businesses in the TIP may be excluded from the calculation of administration fees:1. The part of purchasing of goods made at the head office, branch office or affiliated companies in the TIP.2. The part of commissioned processing entrusted to the head office, branch office or affiliated companies in the TIP.3. Dividend income received from businesses at the parks that are not engaging in the trading of securities.Except for the three Subparagraphs of the preceding Paragraph, the items exempted from administration fees in the preceding Paragraph shall be deducted or exempted on an installment basis. When the company handles the settlement declaration at the end of the fiscal year, the annual final settlement amount certified by the CPA shall be submitted to the Bureau of Industrial Parks for reference while based on the amount reviewed and verified by the CPA paying the full payable administration fees to the Bureau of Industrial Parks or branch or applied for reimbursement.
中文原文 加工出口區管理費規費及服務費收費標準第12條
區內事業申報之營業額,如有下列情形之一者,得免計收管理費:
一、向區內總機構、分支機構或關係企業購買貨品,其購買貨品部分。
二、將貨品委託區內總機構、分支機構或關係企業加工,其委託加工部分。
三、非以買賣有價證券為業之區內事業,所獲配之股利收入。
前項得免計收管理費項目,除前項第三款外,按期辦理減免,並應於年終公司辦理結算申報時,檢具會計師簽證之年度決算金額,送園管局或分局備查,同時按會計師審查之簽證金額,向園管局或分局補繳或申請發還管理費。
一、向區內總機構、分支機構或關係企業購買貨品,其購買貨品部分。
二、將貨品委託區內總機構、分支機構或關係企業加工,其委託加工部分。
三、非以買賣有價證券為業之區內事業,所獲配之股利收入。
前項得免計收管理費項目,除前項第三款外,按期辦理減免,並應於年終公司辦理結算申報時,檢具會計師簽證之年度決算金額,送園管局或分局備查,同時按會計師審查之簽證金額,向園管局或分局補繳或申請發還管理費。