Regulations Governing Investment Tax Credits for Tourist Industry Participation in Government-Sanctioned International Tourism Publicity and Promotion Undertakings Article 3
A tourism enterprise that spends a total of more than NT$100,000 on government-sanctioned international tourism publicity and promotion activities during a single tax year may take a tax credit of 20% for the following types of expenses against its owed profit-seeking-enterprise income tax for the year. When the amount of owed income tax for the year does not permit the full use of the credit, the credit may be used against owed income tax during the subsequent four tax years. Eligible expenses are as follows:1. Travel expenses of personnel sent overseas (this is limited to those expenses complying with the requirements of the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax”);2. Sales and reception expenses within one week before and after an activity meant to achieve publicity and promotion goals;3. Media advertising expenses;4. The cost of promotional articles, including brochures, handbooks, handbags, portfolios, videos, CD-ROMs, and other derivative expenses;5. Exhibition booth rental and the cost of installation, decoration, and shipment of displayed items.
中文原文 觀光產業配合政府參與國際觀光宣傳推廣適用投資抵減辦法第3條
觀光產業配合政府參與國際觀光宣傳推廣，其在同一課稅年度內支出總金額達新臺幣十萬元以上者，得就下列支出費用按百分之二十，抵減其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：
一、人員前往國外之旅費。
但以符合營利事業所得稅查核準則規定者為限。
二、參與活動前後一週內，確為宣傳推廣目的所發生之業務接待費用。
三、媒體廣告之刊登費用。
四、推廣用宣傳品，包括摺頁、手冊、手提袋、資料袋、錄影帶、影音光碟及其他衍生之相關費用。
五、攤位租賃、搭建、佈置及佈置品運送之費用。
一、人員前往國外之旅費。
但以符合營利事業所得稅查核準則規定者為限。
二、參與活動前後一週內，確為宣傳推廣目的所發生之業務接待費用。
三、媒體廣告之刊登費用。
四、推廣用宣傳品，包括摺頁、手冊、手提袋、資料袋、錄影帶、影音光碟及其他衍生之相關費用。
五、攤位租賃、搭建、佈置及佈置品運送之費用。