Resource Circulation Promotion Act Article 34
Where enterprises or individuals demonstrate outstanding performance in the development of technologies, talent cultivation, practical implementation, and management relating to eco-design, source reduction, sustainable consumption, reuse, or recycling, the central competent authority may grant awards or subsidies.To promote the development of the resource circulation industry, expenditures incurred by enterprises for research and development, talent cultivation, and equipment procurement relating to circular utilization and circular sustainability management may be eligible for tax incentives or tax reductions and exemptions in accordance with relevant tax laws, the Statute for Industrial Innovation, or other applicable laws.The competent authority may, in consideration of the needs of remote areas, Indigenous regions, and offshore islands, formulate guidance or subsidy plans.Regulations governing the conditions, methods, review procedures, revocation, and other related matters concerning the awards or subsidies under Paragraph 1 of this Article, Paragraph 4 of Article 32, and the preceding Article shall be prescribed by the central competent authority.
中文原文 資源回收再利用法第34條
事業或個人辦理綠色設計、源頭減量、永續消費、再使用、再生利用之相關技術開發、人才培訓、實際運用執行與管理，績效優良者，中央主管機關得予獎勵或補助。
為促進資源循環產業發展，事業投資於循環利用及循環永續管理之研究發展、人才培育及設備購置支出金額，得依有關稅法、產業創新條例或其他法律規定減免稅捐。
主管機關得考量偏遠、原住民族地區及離島地區之需要，訂定輔導、補助計畫。
第一項、第三十二條第四項及前條獎勵或補助之條件、方式、審查程序、廢止及其他有關事項之辦法，由中央主管機關定之。
為促進資源循環產業發展，事業投資於循環利用及循環永續管理之研究發展、人才培育及設備購置支出金額，得依有關稅法、產業創新條例或其他法律規定減免稅捐。
主管機關得考量偏遠、原住民族地區及離島地區之需要，訂定輔導、補助計畫。
第一項、第三十二條第四項及前條獎勵或補助之條件、方式、審查程序、廢止及其他有關事項之辦法，由中央主管機關定之。