AmCham Tax, Technology, and Manufacturing Committees: R & D Tax Incentives
Date: Friday, 21 January 2011
Please note that the presentation will be in Chinese / 中文演講
私人企業的研究發展，會對社會其他成員產生正面效益，因此許多人支持政府介入市場，以政策鼓勵私人企業投入研究發展，追求創新。租稅抵減的優惠措施即是手段之一。《產業創新條例》已於2010年5月12日公佈施行。為落實激勵產業創新的政策目標，財政、經濟兩部依《產業創新條例》第10條第2項授權規定，於2010年11月8日發布《公司研究發展支出適用投資抵減辦法》，共計17條條文。
《產業創新條例》相關子法中，《公司研究發展支出適用投資抵減辦法》是鼓勵廠商進行研發創新的主要子法。廠商若符合相關規定，可就此申請相關之租稅優惠，企業應可多加瞭解、利用。美國商會稅務、科技、製造等三個委員會很榮幸邀請到經濟部工業局 陳慧英副組長，為我們說明此抵減辦法之重點規定，例如適用研發支出投資抵減之項目、研發支出專案認定之程序、研發活動之認定與審查流程等。歡迎您參與討論。
Many argue that governments should subsidize the research and development activities of private companies, since the results of such activities often have positive externalities to the whole society. Investment tax incentive program is only one among many measures that can help promote R&D in the private sector. In an effort to spur innovation, the Ministry of Finance and the Ministry of Economic Affairs have announced a set of rules governing the eligibility and review process of R&D investment tax credit on November 8, 2010. These rules represent a concrete step towards a better R&D environment.
AmCham Tax, Technology, and Manufacturing Committees are honored to invite Ms. Hui-Ying Chen, Deputy Director of Industrial Policy Division, Industrial Development Bureau, to offer an update on the newly announced rules. The workshop will cover: the types of R&D eligible for investment tax credit, the review process for recognition as R&D expenditure, and the preparation of required documentations. Please join us for an informative and practical session.
Who should attend:
企業財務長、稅務/ 會計/ 研發部門主管、企業財務顧問、對此次講題感興趣者
CFO; Managers for Tax, Accounting, or R&D Departments; Corporate Financial Advisors; Anyone who might be interested in this topic.
About the Speaker(s)
陳慧英女士，現任經濟部工業局產業政策組副組長。輔仁大學國際貿易與金融學系畢業，美國加州州立大學企管碩士（MBA）。陳女士於1984年自美返台後進入工業局服務至今，曾擔任技正、科長等職。她對於多年來台灣產業結構變遷與相關政策運作歷程有深入瞭解，負責過的業務包含《促進產業升級條例》、《產業創新條例》及其相關子辦法的研擬制訂工作等。
Ms. Donna Hui-Ying Chen is Deputy Director of Industrial Policy Division, Industrial Development Bureau, Ministry of Economic Affairs. She obtained her MBA degree at California State University after graduating from the Department of International Trade and Finance at Fu Jen Catholic University. Her professional career with the Industrial Development Bureau has spanned over more than 20 years. Having solid experience in policy-making roles, Ms. Chen is the speaker of choice for topic such as Taiwan’s industrial policy issues, which include but are not limited to the Statute for Upgrading Industry and the Statute for Industrial Innovation.
