經濟部;財政部民國112年11月16日經產字第11251038190號;台財稅字第11204674420號

修正「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、第19條條文、「生技醫藥公司研究與發展支出適用投資抵減辦法」第3條、第12條條文、「營利事業適用生技醫藥公司股東投資抵減辦法」第3條、第6條、第12條條文、「個人投資生技醫藥公司所得額減除辦法」第4條、第7條、第13條條文

MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the amendment on Article 8 and 19 of "Regulations Governing the Application of Tax Credits for Corporate or Limited Partnership R&D Expenditures", Article 3 and 12 of "Regulations Governing the Applicability of Investment Tax Credits to Biotech and Pharmaceutical Companies' Research and Development Expenditures", Article 3, 6 and 12 of "Regulations Governing the Applicability of Investment Tax Credits to Profit-Seeking Enterprises as Biotech and Pharmaceutical Companies' Shareholders" and Article 4, 7 and 13 of "Regulations Governing Individuals' Tax Deductions for Proceeds from Investments in Biotech and Pharmaceutical Companies"