Amendment Aims to Boost Chip Industry 政院提案修法減稅 台灣半導體產業利多

The Executive Yuan passed an amendment to the Statute for Industrial Innovation on Nov. 17.

The Executive Yuan passed an amendment to Article 10 of the Statute for Industrial Innovation.

Wang Mei-hua, Economic Affairs Minister: “We will use tax incentives under existing regulations to add to the tax incentives for these key industries. Your R&D expenses and R&D intensity will have to reach a certain scale.”

Under the amendment, high-tech companies are eligible for a tax credit of 25 percent for forward-looking R&D expenses. This is the highest tax credit offered by the statute. In addition, a business tax reduction of 5 percent can be claimed for spending on equipment for advanced manufacturing and there is no upper limit on the amount of equipment purchased. To qualify, companies have to reach a certain scope in their R&D expenses and intensity. The effective tax rate must also reach a certain rate. Companies including TSMC and MediaTek are expected to qualify.

Arisa Liu, Director, Taiwan Industry Economic Services, TIER: “Favorable tax reductions will make investment tax reductions more effective. I think this will have a considerable influence on semiconductor companies in Taiwan wishing to remain in Taiwan.”

The government hopes these tax privileges will encourage the semiconductor industry, promote R&D in innovation, and consolidate its global position.

有「台版晶片法」之稱的《產業創新條例》第10條之2草案，今天上午行政院拍板通過。

經濟部部長王美花指出：「用租稅優惠的方式在現有的規範之下，再新增針對這樣的關鍵地位的產業，來給予租稅優惠，所以包括你的研發費用，要有達到一定規模，研發的密度要達到一定規模。」

《產業創新條例》第10條之2草案通過，未來高科技等企業，在前瞻研發費用上，都能抵減營所稅25%，這也是產創條例最高抵減。另外，在先進製程設備上，也能抵減5%營所稅，而且購置設備金額無上限。而這次修法的適用條件，包括研發費用和密度，要達到一定規模，有效稅率也要達一定比率，預計像是台積電、聯發科等企業都能適用。

台經院產經資料庫總監劉佩真表示：「租稅的一個優惠的減免，讓它的一個投資抵減力道更大，我想這個對於在台灣的半導體廠，那麼持續未來在根留台灣，是會有相當挹注的效果。」

期盼藉由優惠租稅條例，鼓勵台灣半導體產業，推動研發創新，鞏固在全球的關鍵地位。