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Item Incentives
Investment in ● Smart machinery: Automatically scheduled,
smart machinery flexible, or mixed-model production lines that
/ 5G utilize big data, AI, and IoT.
● 5G: Related investment projects include 5G
communication systems, and new hardware,
software, technology, or technical services.
● For investments of no less than NT$1 million
and no more than NT$1 billion, either "5% of
investment spending deducted from profit-
seeking enterprise income tax (current FY)" or
"3% of investment spending deducted from profit-
seeking enterprise income tax, if total spending
spread over three years" may be selected, but
the total amount deducted may not exceed 30%
of corporate income tax that year.
● The applicable periods are January 1, 2019
through December 31, 2021 (smart machinery)
and January 1, 2019 through December 31, 2022
(5G).
Technology ● The worth of shares acquired through technology
investment / investment/stock-based employee compensation
Stock-based can be excluded from the taxable income for that
employee year (up to NT$5 million). In addition, those that
compensation meet related criteria are eligible for reduced taxes
based on "acquisition price" or "transfer price,"
whichever is lower.
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