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「我國學術或研究機構依產業創新條例申請緩課所得稅作業辦法」草案(Draft “Regulations Governing Application for Deferral of the Income Tax Payable for Academic and Research Institutions in accordance with Statute for Industrial Innovation”)
依產業創新條例第 12-2 條第 5 項之授權,財政部於 107 年 2 月 14 日預告「我國學術或研究機構依產業創新條例申請緩課所得稅作業辦法」草案,相關重點如下:
(1) 明訂產業創新條例第 12-2 條之智慧財產權係指,我國學術或研究機構受政府補助、委託、出資或公立研究機關(構)依法編列科學技術研究發展預算所進行之科學技術研究發展計畫衍生之智慧財產權。
(2) 明訂申請適用產業創新條例第 12-2 條之程序及應檢附之證明文件。
(3) 本辦法適用期限為 106 年 11 月 3 日至 108 年 12 月 31 日止。

報告人: 羅祖芳律師 / 李叡廸律師

According to the authorization under Paragraph 5, Article 12-2 of the Statute for Industrial Innovation, the Ministry of Finance announced the draft Regulations Governing Application for Deferral of the Income Tax Payable for Academic and Research Institutions in accordance with Statute for Industrial Innovation on February 14, 2018, which we summarize below:
(1) Intellectual property rights stipulated in Paragraph 5, Article 12-2 of the Statute for Industrial Innovation refer to intellectual property rights developed by academic and research institutions receiving government subsidies, mandates, or contributions, or those derived from research and development plans executed by public research institutions supported by national budget;
(2) The procedure and evidential documents to be submitted for the tax benefit application are specified; and
(3) This regulation will be applicable from November 3, 2017, to December 31, 2019.

Reported by: Stacy Lo / Rady Lee

惇安法令雙週刊 第 291 期

第一筆上一筆下一筆最末筆筆數:16/31
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