總統於2023年1月19日公布修正產業創新條例第10條之2及第72條。茲摘要重點如下：
（一）於我國境內進行技術創新且居國際供應鏈關鍵地位之公司，符合一定要件且在我國已繳納合理稅負者，其投資於前瞻創新研究發展，支出金額百分之二十五得抵減當年度應納營利事業所得稅額；購置自行使用先進製程之全新機器或設備，支出金額百分之五得抵減當年度應納營利事業所得稅額。
（二）以經濟合作暨發展組織全球企業最低稅負制所訂之百分之十五，作為我國已繳納合理稅負之有效稅率未低於一定比率之標準。並規定有效稅率之下限，於2023年度為百分之十二，自2024年度起為百分之十五，但2024年度得審酌國際間施行前開全球企業最低稅負制情形調整為百分之十二。
（三）本次修正條文施行期間自2023年1月1日起至2029年12月31日止。

報告人：羅祖芳律師／魏心純律師

On 19 January 2023, the President announced the amendment to Articles 10-2 and 72 of the Statute for Industrial Innovation. We summarize below:
(1)For a company that conducts technological innovation in Taiwan and occupies a key position in the international supply chain, if it meets certain requirements and has paid a reasonable tax in Taiwan, for its investment in forward-looking innovation research and development, 25% of the expenditure may be credited against the amount of profit-seeking enterprise income tax payable that year; for the purchase of brand-new machines or equipment that is self-used in an advanced manufacturing processes, 5% of the expenditure may be credited against the profit-seeking enterprise income tax payable that year.
(2)The global minimum corporate tax rate of 15% set by the Organization for Economic Cooperation and Development, shall be the standard that the effective tax rate of the paid reasonable tax in Taiwan is not lower than a certain ratio. The lower limit of the effective tax rate is stipulated to be 12% in 2023 and 15% in 2024, provided that, in 2024, it may be adjusted to 12% based on the international implementation of the aforementioned global minimum corporate tax rate.
(3)The implementation period of this amendment is from 1 January 2023 to 31 December 2029.

Reported by: Stacy Lo / Hazel Wei

惇安法令雙週刊 第 409 期