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台湾:拟将半导体企业前瞻研发费用抵减营所税抵减率从15%提高至25%

 1 year ago
source link: https://finance.sina.com.cn/tech/it/2022-11-18/doc-imqmmthc5073375.shtml
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台湾:拟将半导体企业前瞻研发费用抵减营所税抵减率从15%提高至25%

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  中国台湾地区经济主管部门近日表示,拟将半导体企业前瞻研发费用抵减营所税抵减率从15%提高至25%,业者并得以购置用于先进制程的全新机器或设备支出的5%,抵减当年度应纳营利事业所得税额,且该机器或设备支出不设金额上限,二者合计的抵减总额,不得超过当年度应纳营利事业所得税额的50%。 (台湾经济日报)


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