Regulations Governing Investment Tax Credits for Tourist Industry Participation in Government-Sanctioned International Tourism Publicity and Promotion Undertakings Article 4
A tourism enterprise that spends a total of more than NT$100,000 on government-sanctioned participation in international travel organizations and travel exhibitions 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. The annual membership dues of international tourism organizations;2. 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”);3. Media advertising expenses;4. The cost of publicity information, including brochures, handbooks, handbags, portfolios, videos, CD-ROMs, and other derivative expenses;5. The purchase cost of local goods or souvenirs;6. 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4條
觀光產業配合政府參加國際觀光組織及旅遊展覽，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、參加國際觀光組織之年度會費。
二、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。
三、媒體廣告之刊登費用。
四、宣傳資料包括摺頁、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、購置本土物產或紀念品之費用。
六、展覽攤位租賃、搭建、佈置及佈置品運送之費用。
一、參加國際觀光組織之年度會費。
二、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。
三、媒體廣告之刊登費用。
四、宣傳資料包括摺頁、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、購置本土物產或紀念品之費用。
六、展覽攤位租賃、搭建、佈置及佈置品運送之費用。