Regulations Governing Investment Tax Credits for Tourist Industry Participation in Government-Sanctioned International Tourism Publicity and Promotion Undertakings Article 6
The amount of the tax credit taken by an enterprise in accordance with the three foregoing articles in any one year may not exceed 50% of that enterprise's owed profit-seeking-enterprise income tax for that year. However, the amount of credit that may be taken during the final year is not subject to this restriction.
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6條
依前三條規定抵減之金額，其每一年度得抵減總額，不得超過該公司當年度應納營利事業所得稅額百分之五十。
但最後年度抵減金額，不在此限。
但最後年度抵減金額，不在此限。