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經濟部;財政部民國112年8月7日經工字第11251026660號;台財稅字第11204624340號
訂定「公司前瞻創新研究發展及先進製程設備支出適用投資抵減辦法」
MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Regulations Governing Application of Tax Credits for Corporates in Forward-Looking Innovative R&D and Advanced Manufacturing Processes Expenditures" (regulations have taken into force since 1st, January 2023 until 31st, December 2029) (former name: Regulations Governing Application of Tax Credits for Corporate in Forward-Looking Innovative R&D and Advanced Manufacturing Processes Expenditures)
