經濟部民國112年7月19日經授工字第11251028765號

預告「公司或有限合夥事業研究發展支出適用投資抵減辦法」第8條、「生技醫藥公司研究與發展支出適用投資抵減辦法」第3條、「營利事業適用生技醫藥公司股東投資抵減辦法」第6條、「個人投資生技醫藥公司所得額減除辦法」第7條修正草案

MINISTRY OF ECONOMIC AFFAIRS Notice is hereby given, to commence a period of public comments for the draft amendment on Article 8 of "Regulations Governing the Application of Tax Credits for Corporate or Limited Partnership R&D Expenditures", Article 3 of "Regulations Governing the Applicability of Investment Tax Credits to Biotech and Pharmaceutical Companies' Research and Development Expenditures", Article 6 of "Regulations Governing the Applicability of Investment Tax Credits to Profit-Seeking Enterprises as Biotech and Pharmaceutical Companies' Shareholders" and Article 7 of "Regulations Governing Individuals' Tax Deductions for Proceeds from Investments in Biotech and Pharmaceutical Companies"