台灣新經濟簡訊Vol.2 No.11

Taiwan New Economy Newsletter

為加速新興產業發展，行政院院會於10月6日通過修正「促進產業升級條例」第19條之2及第19條之3，確認以「專利權」或「專門技術」投資經經濟部認定屬新興工業的公司，將可享5年稅賦優惠。這項修正草案隨後已送請立法院審議。

The Executive Yuan moved to boost the development of emerging industries by approving, on Oct. 6, a draft revision of Articles 19-2 and 19-3 of the Statute for Upgrading Industries. The draft revision provides a five-year tax break for the investment of ascertainable intangible assets in enterprises that are engaged in emerging industries recognized by the Ministry of Economic Affairs. The draft revision has been sent to the Legislative Yuan for deliberation.