Development of the Cultural and Creative Industries Act Article 27
To enhance the creativity of Cultural and Creative Industries, companies may deduct or exempt from the payable tax by reason of their investment expense in research and development of cultural creativity and talent cultivation in accordance with relevant tax acts or other regulations.
中文原文 文化創意產業發展法第27條
為促進文化創意產業創新，公司投資於文化創意研究與發展及人才培訓支出金額，得依有關稅法或其他法律規定減免稅捐。