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經濟部;財政部民國113年12月4日經企字第11354001100號;台財稅字第11304681370號
修正「中小企業研究發展支出適用投資抵減辦法」、「中小企業增僱員工薪資費用加成減除辦法」、「中小企業員工加薪薪資費用加成減除辦法」
MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing the Reduction of Expenditures for Small and Medium Enterprises Research and Development as Investment", "Regulations for the Tax Preferences Provided to Small and Medium-Sized Enterprises on Additional Wage Payment" and "Regulations for Tax Preferences Provided to Small and Medium Enterprise on Wage Payment Raising"
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