您的瀏覽器似乎不支援JavaScript語法,但沒關係,這裡的JavaScript語法並不會影響到內容的陳述, 如需要選擇字級大小,IE6請利用鍵盤按住ALT鍵+ V → X → (G)最大(L)較大(M)中(S)較小(A)小,來選擇適合您的文字大小, 而IE7或Firefox瀏覽器則可利用鍵盤 Ctrl + (+)放大(-)縮小來改變字型大小,如需要回到上一頁可使用瀏覽器提供的 Alt+左方向鍵(←) 快速鍵功能,列印可使用瀏覽器提供的(Ctrl+P)功能。

Agricultural Technology Park Administration Center, MOA

Benefits

  • Tax incentives

    1.Imported machinery, equipment, materials, supplies, fuels, goods-in-process, samples for own use and finished goods for trading purpose with approval are exempted from import taxes, commodity tax and business tax and need not go through the formalities of exemption application, bond posting, accounting or payment of security.

    2.For exported products or services, the business tax rate is zero, and they are exempted from commodity taxes.

  • Investment tax credit

    1. Regulations Governing Application of Investment Tax Credit to Biotech and New Drug Companies in Connection with R&D and Employee Training Expenses A biotech or new drug company in the Park may credit up to 35 ~ 50% of its R&D and employee training expenditure against its business income tax payable each year for 5 years starting from the year the company turns profitable.

    2. Regulations Governing Application of Investment Tax Credit to Profit-Seeking Enterprises as Shareholders of Biotech or New Drug Companies A profit-seeking enterprise that is a registered shareholder of a biotech or new drug company for a period of three years or longer may, for a period of 5 years, enjoy a reduction in its corporate income tax payable up to 20% of amount paid for the subscription of shares.

    3. Act for Industrial Innovation (Article 10) In order to promote industrial innovation, a company may credit up to 15% of the company’s total expenditure on R&D against its business income tax payable for that year; provided, that this credit shall not exceed 30% of the business income tax payable by the company in that year.

  • Assistance in creating satellite farm system

    The Park provides assistance to Park enterprises and farmers’ groups in establishing a long-term, stable raw material supply system and subsidizes farmers’ groups in the signing of production cooperation contract with Park enterprises to help establish a satellite farm system and ensure steady supply of quality raw materials for production.

  • Agricultural motive power

    Park enterprises that do not consume power for processing or manufacturing operations may apply for agricultural motive power and enjoy reduction in basic electricity rates and business tax exemption.

TOP