State-Owned Enterprise Management Act Article 13

State-owned enterprises shall turn over its profits to the National Treasury after the year-end audit. Enterprises, which, in accordance with Article 4, are established for demonstration purposes or other reasons as specified by the government may request subsidies from the competent authorities in the event losses are incurred.
中文原文 國營事業管理法第13條
國營事業年終營業決算,其盈餘應繳解國庫,但依本法第四條專供示範或經政府指定之特別事業,如有虧損,得報由主管機關請政府撥補。

English translation for reference only; the Chinese text prevails. Not legal advice.