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Not only get subsidies, but also save taxes!
investment credit
There are many benefits of innovative research and development
Subsidies and tax savings
kill two birds with one stone
Innovative research and development can not only get subsidies, but also save taxes!
Light Tax and Simplified Administration Policy
In line with the tax system reform direction of "light taxation and simplified administration", the income tax rate for profit-seeking enterprises has been reduced from 25% to 17% (the reduction rate has reached 32%), and tax incentives must control a certain amount of tax expenditure (10 billion yuan), according to the Industrial Innovation Regulations Only the research and development investment deduction function-specific tax incentives are retained.
Encourage industrial innovation with offsets
In order to encourage companies to continue to engage in research and development to promote industrial innovation, the Ministry of Finance and Economics, in accordance with Article 10, Item 2 of the Industrial Innovation Regulations, jointly issued the "Investment Offset Measures Applicable to Company Research and Development Expenditures" on November 8, 1999. , a total of 17 articles.
| Strip number | tax incentives | Suitable |
|---|---|---|
| Article 35 | R & D investment | Small and medium enterprises for company registration |
| Article 35-1 | Intellectual property rights shareholding postponement | 1. Small and medium-sized enterprises that have gone through company or business registration according to law |
| 2 people | ||
| Article 36-2, Paragraph 1 | Tax deduction for hiring more than 2 employees of this nationality | Small and medium enterprises that apply for company or business registration |
| Article 36-2, Paragraph 2 | Increase the tax credit for employees under the age of 24 | |
| Article 36-2, Paragraph 3 | Grass-roots employees pay tax deduction |
Industrial Innovation Regulations
Production Innovation Article 10 Research and Development Investment Credit
(1) In order to promote industrial innovation, the company may invest in research and developmentfifteen percentwithin the limitcurrent yearThe amount of income tax payable for profit-seeking enterprises.
(2) and not exceeding the amount of profit-seeking enterprise income tax payable by the company in the current yearthirty percentlimit.
(3) The offset method is determined byThe central competent authority and the Ministry of FinanceSet it.
labor promotion regulations
Production Promotion Article 6 Research and Development Investment Credit
(1) The company may spend on research and development and personnel trainingthirty five percentwithin the limit, sinceWithin five years from the current yearOffset the amount of profit-seeking enterprise income tax payable in each year.
(2) The company's research and development expenditure in the current year exceeds the average amount of research and development expenditure in the previous two years, and the excess part shall be paid according to thefifty percentOffset it.
(3) For the investment deduction in the preceding two items, the total amount of the deduction in each year shall not exceed the amount of profit-seeking enterprise income tax payable by the company in the current yearfifty percentlimit. However, the deduction amount in the last year is not subject to this limitation.
(4) The offset method is determined byExecutive YuanSet it.
Applicable to research and development expenditure
Investable Offset Items
Salary of full-time staff dedicated to research and development
Expenses for consumable equipment, raw materials, materials, and samples that are exclusively used for research by research and development units with complete records of purchase and receipt, and can be cross-checked with research plans, records, or reports
Expenses for consumable equipment, raw materials, materials, and samples that are exclusively used for research by research and development units with complete records of purchase and receipt, and can be cross-checked with research plans, records, or reports
Current year amortization or payment of patent rights, exclusive technology and copyrights purchased or used exclusively for research and development
*Should be identified by the central authority in charge of the target industry
Expenses for *professional or specialized databases, software programs and systems purchased exclusively for research and development
*Should be identified by the central authority in charge of the target industry
Fees for entrusting domestic colleges and universities or research institutions or hiring full-time teachers of domestic colleges and universities or researchers from research institutions
Entrusting domestic colleges and universities or research institutions to conduct research and development does not require project identification
Expenses for entrusting foreign colleges and universities or research institutions for research, or hiring full-time teachers of foreign colleges and universities or researchers from research institutions approved by the central competent authority for the purpose of the project
*Should be identified by the central authority in charge of the target industry
Expenses for R&D by domestic pharmaceutical R&D service providers recognized by the Bureau
Such pharmaceutical R&D service providers are no longer eligible for R&D investment deduction for their entrusted R&D expenditures
Expenditures for the joint research and development of *companies and domestic and foreign industry parties identified by the central competent authority for the purpose of the project
*Should be identified by the central authority in charge of the target industry
01
Engage in innovative research and development activities
Limited to "innovative" development, any activities to improve old products are not included
Research and Development Unit
Recognition criteria: determined by the central authorities in charge of the target industry according to the needs of industrial development and administrative operations
non-research and development unit
Allocate full-time R&D personnel to engage in R&D activities
Attached documents: personnel work content, time records, activity records, etc.
Recognized by the central target business authority
deductible expenses
Salary, database software programs, patent works, samples, raw materials, etc.
recognized by the IRS
02
Industrial Innovation Regulations
Smart machinery, 5G, and information security can enjoy investment credits
Innovative research and development can not only get subsidies, but also save taxes~
The Legislative Yuan passed the draft amendment to Article 10-1 of the "Industrial Innovation Regulations" on the third reading today (27th), extending theSmart machines and the fifth generation of mobile communications (hereinafter referred to as 5G)The applicable period of system investment deduction is until December 31, 2013, and it will be added from January 1, 2011 to December 31, 113Information Security Investment Credit Offer.
The epidemic has changed the global industrial operation model and pushed up the demand for smart applications and information security protection. The extension of this tax reduction and exemption to 113 years will help domestic small and medium-sized enterprises reduce their transformation costs. It is expected to drive a new wave of investment momentum and provide three The large investment plan provides policy support for investment manufacturers to expand their factories in the next three years; Taiwan has entered the 5G era, and the domestic 5G Open Network Architecture (O-RAN) technology is still in the development stage. The successive release of commercial spectrum and the adoption of amendments to the Industry and Innovation Regulations will help Taiwan develop the 5G industry supply chain, expand more diverse industries to introduce 5G, and create multiple vertical application development.
In addition, in order to accelerate the investment in information security protection of various industries and enhance the trust of Taiwan's overall industry in the global supply chain, the new 111 to 113 years will be included in the tax incentives for information security, which is expected to enhance the country's overall information security protection capabilities in the short term and form The effectiveness of the information security joint defense system has prompted the information security industry to invest in innovative research and development, and increased the number of domestic information security manufacturers to test in Taiwan, making Taiwan's information security industry flourish.
Source: Website of Industrial Bureau, Ministry of Economic Affairs/Announcements/Press Releases 2022-01-27
Source: The official website of the Industrial Bureau of the Ministry of Economic Affairs for the deduction of investments in smart machinery and 5G systems
Global Trademark and Copyright Application
Smart Machine Definition
smart technology elements
(1) Sensor:
Refers to a device used to detect events or changes in the environment and transmit information to other electronic devices.
(2) Internet of Things:
Refers to information carriers such as the Internet and traditional telecommunication networks, which enable all ordinary objects that can perform independent functions to realize interconnection and intercommunication.
(3) Mass data:
Refers to huge-scale data, which can be used to make decision-making suggestions and create innovative value through data collection, data storage, information extraction, and statistical analysis.
(4) Integration of reality and reality:
It refers to the communication and interaction between physical and digital systems through the use of virtual, simulated or networked software technologies such as mechanical equipment and manufacturing procedures.
(5) Artificial intelligence:
Refers to the computer system having human knowledge and behavior, and having the ability to learn, reason and judge to solve problems, memorize knowledge or understand human natural language.
(6) Lean management:
It refers to eliminating waste through management methods and improving manufacturing and service processes to increase production efficiency and reduce production costs.
(7) (8) (9) Digital management:
Refers to process management, equipment management, production management, supply chain management, and customer relationship management that include digital software technology. (Including Manufacturing Execution System (MES), Supply Chain Management (SCM), Customer Relationship Management (CRM)).
(10) Robots:
Refers to multi-functional single-axis or multi-axis, fully automatic or semi-automatic mechanical devices, which can perform various production activities, provide services or have the function of interacting with people through programmed actions.
(11) Additive manufacturing:
Refers to the use of additive manufacturing, based on the computer-aided design (CAD) data model, and layer-by-layer stacking of additional materials to manufacture lightweight products, reduce the number of assembly parts, save time and cost, and achieve multiple applicability .
Intelligent function
(1) Visualization of production information:
It refers to the realization of data integration and visual management of production information through mobile or display devices.
(2) Fault prediction:
It refers to predicting machine abnormalities in advance through data analysis, and performing maintenance and maintenance in advance to reduce the risk of machine failure.
(3) Accuracy compensation:
It refers to the control and compensation of dynamic errors for the required output of the equipment.
(4) Automatic parameter setting:
For registered product information, the process parameters of the product can be imported through the system to improve operational efficiency; or through the accumulation and analysis of process parameter records, optimized parameters can be automatically generated to improve process quality.
(5) Automatic control:
It refers to the calculation of production data and feedback signals collected by the digital information management system, and sends out control instructions to enable the control system to achieve automatic adjustment functions.
(6) Automatic scheduling:
Refers to different work processes, using data analysis and algorithms to automatically generate production schedules.
(7) Application service software:
Refers to intelligent application software that provides services such as design, scheduling, management, processing, or testing.
(8) Flexible production:
Refers to the production operation that can be flexibly adjusted through the control system or other software and hardware equipment in response to the needs of small amount of variety or schedule adjustment.
(9) Mixed line production:
Refers to the ability to produce products of different styles or specifications on a single production line.
