The Enterprise Tax Saving Plan：Application of the Industrial Innovation Act

• Main Authors: Hsiu-Chin Liu, 劉秀琴
• Other Authors: Chen-Chang Luo
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/88547058839734191259

碩士 === 義守大學 === 財務金融學系碩士班 === 98 === Reduce the payment of corporate taxes for enterprises to reduce costs and enable enterprises to operate on the funds can be more flexible, and corporate tax planning strategies can be many ways to best utilize the investment tax credit policy and tax breaks benefits is one of them. Taiwan Government implemented the "Statute for Upgrading Industries" in 1991, hope that through tax cuts, tax-free or tax deferred to encourage enterprises carry on research and development. Finally, we found many literatures that confirmed enterprises really carried on the expected R&D capabilities by the tax incentives of "Statute for Upgrading Industries". However, the "Statute for Upgrading Industries" served its purpose at the end of December 2009 which be replaced by the "Industrial Innovation Act" in the April 16,2010. This research is focused on tax incentives for enterprise after the ordinance of industry innovation. Firstly, we compared the difference tax incentives between the Industrial Innovation Act and the Statute for Upgrading Industries. Secondly, analyze the enterprise how to get the tax incentives by Industrial Innovation Act. The results show that the tax incentive regulations will focus on Article 10 and Article 11, and the enterprise can get more tax effect through the Industry Innovation Act tax incentives regulation.