According to the Taiwan media Lianhe Daily, the administrative department of Taiwan, China, China, officially approved the revised draft of Article 10-2 and Article 72 of the Industrial Innovation Ordinance this (17) day. For companies that are technologically innovative and occupy a key position in the international supply chain, new tax incentives are applicable to investment in forward-looking innovative R&D and advanced process equipment.

The economic department of Taiwan, China, China, said that this amendment aimed at companies with technological innovation and a key position in the international supply chain, providing 25% of prospective innovation R&D expenditure to offset the profit making enterprise income tax payable in the current year, and 5% of new machinery or equipment purchased for advanced process to offset the profit making enterprise income tax payable in the current year, and there was no upper limit on the amount of such machinery or equipment expenditure, The total amount of the two deductions shall not exceed 50% of the profit seeking enterprise income tax payable in the current year.

In the part of effective tax rate, the Taiwan, China Economic Department said that, for the policy purpose of giving consideration to tax preference and paying reasonable tax burden, it was formulated with reference to the 15% tax rate of the Organization for Economic Cooperation and Development (OECD) global enterprise minimum tax burden system.

Previously, a person familiar with the matter said that according to the current draft, TSMC, MediaTek, Ruiyu, Lianyong and other companies have the opportunity to apply. Liu Peizhen, Director of the Industrial and Economic Database of Taiwan, China Economic Research Institute, said that "each of the three aspects is very important", including tax incentives, talent retention and localization of materials and equipment, which are related to the medium and long-term development of Taiwan's semiconductor industry. Among them, the implementation of the new tax measures can achieve results in the short term; The cultivation of talents should focus on medium - and long-term planning; The materials and equipment will be effective in the long run, and this part needs to be promoted as soon as possible.