財政部公告：預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案【月旦時論】

MINISTRY OF FINANCE Notice is Hereby Given, to Commence a Period of Public Comments for Drafting "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry

為因應去年底修正公布「生技醫藥產業發展條例」，財政部於今年5月23日預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案，以利生技醫藥公司與納稅義務人計算及申報緩課之所得，本文就該草案內容摘要條文重點整理。