{"id":1784,"date":"2022-10-26T12:45:12","date_gmt":"2022-10-26T04:45:12","guid":{"rendered":"https:\/\/courageip.spacecraft.com.tw\/?page_id=1784"},"modified":"2023-07-03T17:20:37","modified_gmt":"2023-07-03T09:20:37","slug":"investment","status":"publish","type":"page","link":"https:\/\/courageip.com.tw\/en\/investment\/","title":{"rendered":"investment credit"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1784\" class=\"elementor elementor-1784\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f8eb37 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6f8eb37\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e3db12\" data-id=\"9e3db12\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46ebdb6 elementor-widget elementor-widget-heading\" data-id=\"46ebdb6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 25-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h6 class=\"elementor-heading-title elementor-size-default\">Not only get subsidies, but also save taxes!\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e50aa27 elementor-widget elementor-widget-heading\" data-id=\"e50aa27\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">investment credit<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e328e5e elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"e328e5e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-900ab41\" data-id=\"900ab41\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-58cca85 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"58cca85\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-447abd1\" data-id=\"447abd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436408b ha-has-bg-overlay elementor-widget elementor-widget-spacer\" data-id=\"436408b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 25-07-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f2a5afe\" data-id=\"f2a5afe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af3ee23 elementor-widget elementor-widget-heading\" data-id=\"af3ee23\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">There are many benefits of innovative research and development<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb53372 elementor-widget elementor-widget-heading\" data-id=\"cb53372\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Subsidies and tax savings<br>kill two birds with one stone\u200b<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1a48d4 elementor-widget elementor-widget-text-editor\" data-id=\"c1a48d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 25-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Innovative research and development can not only get subsidies, but also save taxes!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df531ba elementor-position-left elementor-widget-tablet__width-initial elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"df531ba\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 25-07-2024 *\/\n.elementor-widget-image-box .elementor-image-box-content{width:100%}@media (min-width:768px){.elementor-widget-image-box.elementor-position-left .elementor-image-box-wrapper,.elementor-widget-image-box.elementor-position-right .elementor-image-box-wrapper{display:flex}.elementor-widget-image-box.elementor-position-right .elementor-image-box-wrapper{text-align:end;flex-direction:row-reverse}.elementor-widget-image-box.elementor-position-left .elementor-image-box-wrapper{text-align:start;flex-direction:row}.elementor-widget-image-box.elementor-position-top .elementor-image-box-img{margin:auto}.elementor-widget-image-box.elementor-vertical-align-top .elementor-image-box-wrapper{align-items:flex-start}.elementor-widget-image-box.elementor-vertical-align-middle .elementor-image-box-wrapper{align-items:center}.elementor-widget-image-box.elementor-vertical-align-bottom .elementor-image-box-wrapper{align-items:flex-end}}@media (max-width:767px){.elementor-widget-image-box .elementor-image-box-img{margin-left:auto!important;margin-right:auto!important;margin-bottom:15px}}.elementor-widget-image-box .elementor-image-box-img{display:inline-block}.elementor-widget-image-box .elementor-image-box-title a{color:inherit}.elementor-widget-image-box .elementor-image-box-wrapper{text-align:center}.elementor-widget-image-box .elementor-image-box-description{margin:0}<\/style><div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/001-quality.png\" class=\"attachment-full size-full wp-image-662\" alt=\"\" srcset=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/001-quality.png 256w, https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/001-quality-150x150.png 150w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure><div class=\"elementor-image-box-content\"><h5 class=\"elementor-image-box-title\">Light Tax and Simplified Administration Policy<\/h5><p class=\"elementor-image-box-description\">In line with the tax system reform direction of &quot;light taxation and simplified administration&quot;, 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.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86c01f3 elementor-position-left elementor-widget-tablet__width-initial elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"86c01f3\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/08\/002-management.png\" class=\"attachment-full size-full wp-image-386\" alt=\"\" srcset=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/08\/002-management.png 256w, https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/08\/002-management-150x150.png 150w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure><div class=\"elementor-image-box-content\"><h5 class=\"elementor-image-box-title\">Encourage industrial innovation with offsets<\/h5><p class=\"elementor-image-box-description\">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 &quot;Investment Offset Measures Applicable to Company Research and Development Expenditures&quot; on November 8, 1999. , a total of 17 articles.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11f19bc elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"11f19bc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05589c5\" data-id=\"05589c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a744902 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"a744902\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-8f3135e\" data-id=\"8f3135e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3aaa2c0 uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"3aaa2c0\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div itemscope class=\"uael-table-wrapper\" itemtype=\"http:\/\/schema.org\/Table\">\n\t\t<table id=\"uael-table-id-3aaa2c0\" class=\"uael-text-break uael-column-rules uael-table\" data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n\t\t\t\t<thead>\n\t\t\t\t\t\t\t\t\t\t<tr class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"0\" class=\"sort-this elementor-repeater-item-2635b76 uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Strip number<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"1\" class=\"sort-this elementor-repeater-item-736c8bf uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">tax incentives<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"2\" class=\"sort-this elementor-repeater-item-49b0a63 uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Suitable<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t<\/thead>\n\t\t\t\t<tbody>\n\t\t\t<!-- ROWS -->\n\t\t\t\t\t\t\t\t\t\t<tr data-entry=\"1\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-25b7a3b\" data-title=\"\u689d\u865f\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Article 35<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-5c60219\" data-title=\"\u79df\u7a05\u512a\u60e0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">R &amp; D investment<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-2316beb\" data-title=\"\u9069\u7528\u5c0d\u8c61\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Small and medium enterprises for company registration<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"2\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-76ada1f\" rowspan=\"2\" data-title=\"\u689d\u865f\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Article 35-1<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-4df1b72\" rowspan=\"2\" data-title=\"\u79df\u7a05\u512a\u60e0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Intellectual property rights shareholding postponement<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-55d4c6d\" data-title=\"\u9069\u7528\u5c0d\u8c61\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">1. Small and medium-sized enterprises that have gone through company or business registration according to law<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"3\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-5e728f9\" data-title=\"\u689d\u865f\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">2 people<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"4\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-b419845\" data-title=\"\u689d\u865f\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Article 36-2, Paragraph 1<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-1d0cffe\" data-title=\"\u79df\u7a05\u512a\u60e0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Tax deduction for hiring more than 2 employees of this nationality<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-c924d3a\" rowspan=\"3\" data-title=\"\u9069\u7528\u5c0d\u8c61\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Small and medium enterprises that apply for company or business registration<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"5\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-331017d\" data-title=\"\u689d\u865f\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Article 36-2, Paragraph 2<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-0e873a5\" data-title=\"\u79df\u7a05\u512a\u60e0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Increase the tax credit for employees under the age of 24<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"6\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-378bde1\" data-title=\"\u689d\u865f\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Article 36-2, Paragraph 3<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-045b6ff\" data-title=\"\u79df\u7a05\u512a\u60e0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Grass-roots employees pay tax deduction<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t<\/tbody>\n\t<\/table>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9045cac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9045cac\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4c91eef elementor-invisible\" data-id=\"4c91eef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_tablet&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3a05a3 elementor-widget elementor-widget-image\" data-id=\"f3a05a3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 25-07-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/elementor\/thumbs\/003-worldwide-pxjdg0sa7ana5clhdptpp5iup62l7l1qac3xfmyggg.png\" title=\"003-worldwide\" alt=\"003-worldwide\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86c2067 elementor-widget elementor-widget-heading\" data-id=\"86c2067\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Industrial Innovation Regulations<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a253f7 elementor-widget elementor-widget-text-editor\" data-id=\"5a253f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Production Innovation Article 10 Research and Development Investment Credit<\/p><p>(1) In order to promote industrial innovation, the company may invest in research and development<span style=\"color: #df2935;\"><b>fifteen percent<\/b><\/span>within the limit<span style=\"color: #df2935;\"><b>current year<\/b><\/span>The amount of income tax payable for profit-seeking enterprises.<\/p><p>(2) and not exceeding the amount of profit-seeking enterprise income tax payable by the company in the current year<span style=\"color: #df2935;\"><b>thirty percent<\/b><\/span>limit.<\/p><p>(3) The offset method is determined by<span style=\"color: #df2935;\"><b>The central competent authority and the Ministry of Finance<\/b><\/span>Set it.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b2960c6 elementor-hidden-tablet elementor-hidden-mobile elementor-invisible\" data-id=\"b2960c6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;,&quot;animation_tablet&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3f84951 elementor-invisible\" data-id=\"3f84951\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_tablet&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1592393 elementor-widget elementor-widget-image\" data-id=\"1592393\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/elementor\/thumbs\/idea-1-pxjdglgqdnfl8rrg0yri80azrn8nwxbtp6glzq3snk.png\" title=\"idea (1)\" alt=\"idea (1)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95605b7 elementor-widget elementor-widget-heading\" data-id=\"95605b7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">labor promotion regulations<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364c84a elementor-widget elementor-widget-text-editor\" data-id=\"364c84a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Production Promotion Article 6 Research and Development Investment Credit<\/p><p>(1) The company may spend on research and development and personnel training<strong><span style=\"color: #df2935;\">thirty five percent<\/span><\/strong>within the limit, since<span style=\"color: #df2935;\"><strong>Within five years from the current year<\/strong><\/span>Offset the amount of profit-seeking enterprise income tax payable in each year.<\/p><p>(2) The company&#039;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 the<span style=\"color: #df2935;\"><strong>fifty percent<\/strong><\/span>Offset it.<\/p><p>(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 year<span style=\"color: #df2935;\"><strong>fifty percent<\/strong><\/span>limit. However, the deduction amount in the last year is not subject to this limitation.<\/p><p>(4) The offset method is determined by<strong><span style=\"color: #df2935;\">Executive Yuan<\/span><\/strong>Set it.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8f7678 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"c8f7678\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1758276\" data-id=\"1758276\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ee9f75c elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"ee9f75c\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ccd836a\" data-id=\"ccd836a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-170d651 elementor-widget elementor-widget-heading\" data-id=\"170d651\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Applicable to research and development expenditure<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85d310d elementor-widget elementor-widget-heading\" data-id=\"85d310d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Investable Offset Items<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a26f84b elementor-widget elementor-widget-ucaddon_uc_material_bullets\" data-id=\"a26f84b\" data-element_type=\"widget\" data-widget_type=\"ucaddon_uc_material_bullets.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<!-- start Icon Bullets -->\n\t\t<link id='font-awesome-css' href='https:\/\/courageip.com.tw\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome5\/css\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/courageip.com.tw\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome5\/css\/fontawesome-v4-shims.css' type='text\/css' rel='stylesheet' >\n\n\t\t\t<style type=\"text\/css\">\/* widget: Icon Bullets *\/\n\n\n\n#uc_uc_material_bullets_elementor15826 *{\n\t-webkit-box-sizing: border-box;\n\t-moz-box-sizing: border-box;\n\tbox-sizing: border-box;\n}\n\n#uc_uc_material_bullets_elementor15826 .uc-bullet-active{\n}\n\n\n#uc_uc_material_bullets_elementor15826 .ue-icon\n{\n  display:flex;\n  align-items:center;\n  justify-content:center;\n  flex-grow:0;\n  flex-shrink:0;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_material_bullets_elementor15826 .ue-icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n\n#uc_uc_material_bullets_elementor15826 .uc_material_bullets_row\n{\n\tfont-weight:400;\n\toverflow:hidden;\n\tdisplay:flex;\n\tposition:relative;\n\ttext-align:left;\n\twidth:100%;\n   \n    transition:0.3s;\n}\n\n\n#uc_uc_material_bullets_elementor15826 .uc_material_bullets_row a.ue-item-link\n{\n  position:absolute;\n  display:block;\n  top:0;\n  right:0;\n  left:0;\n  bottom:0;\n}\n\n#uc_uc_material_bullets_elementor15826 .uc_material_bullets_row:last-child\n{\n\tmargin-bottom:0px !important;\n}\n\n\n#uc_uc_material_bullets_elementor15826 .uc_material_bullets_row \n{\n\tposition:relative;\n\tvertical-align:middle;\n}\n\n#uc_uc_material_bullets_elementor15826 .uc_material_bullets_row .uc_content_box\n{\n\tdisplay:flex;\n    flex-direction:column;\n    justify-content:center;\n    align-items: flex-start;\n    flex-grow:1;\n}\n\n#uc_uc_material_bullets_elementor15826 .ue-bullets\n{\n  display:grid;\n}\n\n#uc_uc_material_bullets_elementor15826 .ue-text, #uc_uc_material_bullets_elementor15826 .ue-title, #uc_uc_material_bullets_elementor15826 .ue-seperator\n{\n  width:100%;\n}\n\n#uc_uc_material_bullets_elementor15826 .ue-seperator-line\n{\n  display:inline-block;\n  font-size:0px;\n}\n\n#uc_uc_material_bullets_elementor15826 .ue-seperator\n{\n  font-size:0px;\n}\n\n#uc_uc_material_bullets_elementor15826.uc-remote-parent .uc_material_bullets_row\n{\n  cursor:pointer;\n}\n\n.ue-title\n{\n  font-size:21px;\n  margin:0;\n}\n\n<\/style>\n\n\t\t\t<div class=\"uc_material_bullets\"  id=\"uc_uc_material_bullets_elementor15826\" >   \t\n    \t<div class=\"ue-bullets\">\n          \t<div class=\"uc_material_bullets_row elementor-repeater-item-4135f87\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">one<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">Salary of full-time staff dedicated to research and development<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\"><\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-ad67ce1\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">two<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">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<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">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<\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-7f9a8d2\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">three<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">Current year amortization or payment of patent rights, exclusive technology and copyrights purchased or used exclusively for research and development<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">*Should be identified by the central authority in charge of the target industry<\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-b3b9ed5\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">Four<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">Expenses for *professional or specialized databases, software programs and systems purchased exclusively for research and development<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">*Should be identified by the central authority in charge of the target industry<\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-e36d688\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">five<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">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<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">Entrusting domestic colleges and universities or research institutions to conduct research and development does not require project identification<\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-b4ff33c\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">six<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">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<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">*Should be identified by the central authority in charge of the target industry<\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-ff7e9d5\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">seven<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">Expenses for R&amp;D by domestic pharmaceutical R&amp;D service providers recognized by the Bureau<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">Such pharmaceutical R&amp;D service providers are no longer eligible for R&amp;D investment deduction for their entrusted R&amp;D expenditures<\/div>\t\n  <\/div>\n    \t\n<\/div>\n<div class=\"uc_material_bullets_row elementor-repeater-item-21d6b2d\">\n              <div class=\"ue-icon\">\n                                       <span class=\"ue-icon-text\">Eight<\/span> \t\n\n                \n              <\/div>\n  <div class=\"uc_content_box uc_ceal\">\n    <div class=\"ue-title\">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<\/div>\n    \n    \t\n    \n    <div class=\"ue-text\">*Should be identified by the central authority in charge of the target industry<\/div>\t\n  <\/div>\n    \t\n<\/div>\n\n      <\/div>\n<\/div>\n\t\t\t<!-- end Icon Bullets -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e47dfde elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"e47dfde\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7d2195\" data-id=\"a7d2195\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1d1b58b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d1b58b\" data-element_type=\"section\" data-settings=\"{&quot;animation_tablet&quot;:&quot;fadeIn&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-130c8d5\" data-id=\"130c8d5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-81b0371 e-transform elementor-invisible elementor-widget elementor-widget-ucaddon_stroke_text\" data-id=\"81b0371\" data-element_type=\"widget\" data-settings=\"{&quot;ha_floating_fx&quot;:&quot;yes&quot;,&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"ucaddon_stroke_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<!-- start Stroke Text Effect -->\n\t\t\t<style type=\"text\/css\">\/* widget: Stroke Text Effect *\/\n\n#uc_stroke_text_elementor24651 {\n    -webkit-text-stroke: 1px #FFFFFF;\n    -webkit-text-fill-color: #264C7E;\n    text-align:left;\n  }\n\n<\/style>\n\n\t\t\t<div id=\"uc_stroke_text_elementor24651\" class=\"stroke_text\">\n  01\n<\/div>\n\t\t\t<!-- end Stroke Text Effect -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-36978d4 elementor-invisible\" data-id=\"36978d4\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c82b9b elementor-widget elementor-widget-heading\" data-id=\"6c82b9b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Engage in innovative research and development activities<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e27b937 elementor-widget elementor-widget-text-editor\" data-id=\"e27b937\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Limited to &quot;innovative&quot; development, any activities to improve old products are not included<br><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7feeade elementor-vertical-align-middle ha-has-bg-overlay elementor-widget elementor-widget-image-box\" data-id=\"7feeade\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h5 class=\"elementor-image-box-title\">Research and Development Unit<\/h5><p class=\"elementor-image-box-description\">Recognition criteria: determined by the central authorities in charge of the target industry according to the needs of industrial development and administrative operations<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5929161 elementor-vertical-align-middle ha-has-bg-overlay elementor-widget elementor-widget-image-box\" data-id=\"5929161\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h5 class=\"elementor-image-box-title\">non-research and development unit<\/h5><p class=\"elementor-image-box-description\">Allocate full-time R&amp;D personnel to engage in R&amp;D activities<br>\nAttached documents: personnel work content, time records, activity records, etc.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfeb286 elementor-vertical-align-middle elementor-widget__width-auto ha-has-bg-overlay elementor-widget elementor-widget-image-box\" data-id=\"dfeb286\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">Recognized by the central target business authority<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e9b23ee elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9b23ee\" data-element_type=\"section\" data-settings=\"{&quot;animation_tablet&quot;:&quot;fadeIn&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-dcec969 elementor-invisible\" data-id=\"dcec969\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-955b194 elementor-widget elementor-widget-heading\" data-id=\"955b194\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">deductible expenses<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-462a5fe elementor-widget elementor-widget-text-editor\" data-id=\"462a5fe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Salary, database software programs, patent works, samples, raw materials, etc.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16c5e44 elementor-vertical-align-middle elementor-widget__width-initial ha-has-bg-overlay elementor-widget elementor-widget-image-box\" data-id=\"16c5e44\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">recognized by the IRS<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-eef78ac\" data-id=\"eef78ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4362e71 e-transform elementor-invisible elementor-widget elementor-widget-ucaddon_stroke_text\" data-id=\"4362e71\" data-element_type=\"widget\" data-settings=\"{&quot;ha_floating_fx&quot;:&quot;yes&quot;,&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"ucaddon_stroke_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<!-- start Stroke Text Effect -->\n\t\t\t<style type=\"text\/css\">\/* widget: Stroke Text Effect *\/\n\n#uc_stroke_text_elementor31784 {\n    -webkit-text-stroke: 1px #FFFFFF;\n    -webkit-text-fill-color: #DF2935;\n    text-align:right;\n  }\n\n<\/style>\n\n\t\t\t<div id=\"uc_stroke_text_elementor31784\" class=\"stroke_text\">\n  02\n<\/div>\n\t\t\t<!-- end Stroke Text Effect -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-868f51c elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"868f51c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f473913\" data-id=\"f473913\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2a3bd6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a3bd6b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1711599 elementor-invisible\" data-id=\"1711599\" data-element_type=\"column\" data-settings=\"{&quot;animation_tablet&quot;:&quot;fadeIn&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-114a085 elementor-widget elementor-widget-heading\" data-id=\"114a085\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Industrial Innovation Regulations<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea2d03d elementor-widget elementor-widget-heading\" data-id=\"ea2d03d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Smart machinery, 5G, and information security can enjoy investment credits<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89d71ce elementor-widget elementor-widget-text-editor\" data-id=\"89d71ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Innovative research and development can not only get subsidies, but also save taxes~<\/p><p>The Legislative Yuan passed the draft amendment to Article 10-1 of the &quot;Industrial Innovation Regulations&quot; on the third reading today (27th), extending the<b>Smart machines and the fifth generation of mobile communications (hereinafter referred to as 5G)<\/b>The applicable period of system investment deduction is until December 31, 2013, and it will be added from January 1, 2011 to December 31, 113<b>Information Security Investment Credit Offer<\/b>.<br \/>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.<br \/>In addition, in order to accelerate the investment in information security protection of various industries and enhance the trust of Taiwan&#039;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&#039;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&#039;s information security industry flourish.<br \/>Source: Website of Industrial Bureau, Ministry of Economic Affairs\/Announcements\/Press Releases 2022-01-27<\/p><p>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<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5cc0702 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cc0702\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a4f38f4\" data-id=\"a4f38f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5763aa elementor-invisible elementor-widget elementor-widget-image\" data-id=\"d5763aa\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_mobile&quot;:&quot;fadeIn&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"832\" height=\"634\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/\u7522\u696d\u5275\u65b0\u689d\u4f8b.png\" class=\"attachment-full size-full wp-image-1305\" alt=\"\" srcset=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/\u7522\u696d\u5275\u65b0\u689d\u4f8b.png 832w, https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/\u7522\u696d\u5275\u65b0\u689d\u4f8b-300x229.png 300w, https:\/\/courageip.com.tw\/wp-content\/uploads\/2022\/09\/\u7522\u696d\u5275\u65b0\u689d\u4f8b-768x585.png 768w\" sizes=\"(max-width: 832px) 100vw, 832px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-297099e elementor-section-content-middle elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"297099e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17f166d\" data-id=\"17f166d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61c018b elementor-widget elementor-widget-heading\" data-id=\"61c018b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Global Trademark and Copyright Application<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5da69a elementor-widget elementor-widget-heading\" data-id=\"a5da69a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Smart Machine Definition<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f293df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f293df\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6a857bb elementor-invisible\" data-id=\"6a857bb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_tablet&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7377f6a elementor-widget elementor-widget-image\" data-id=\"7377f6a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/elementor\/thumbs\/skills-pxjdk1jffs5ftar7wge9d4zu6i944z0e68kpc8ztu8.png\" title=\"skills\" alt=\"skills\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-becc234 elementor-widget elementor-widget-heading\" data-id=\"becc234\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">smart technology elements<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e12b38 elementor-widget elementor-widget-text-editor\" data-id=\"0e12b38\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>(1) Sensor:<\/strong><br \/>Refers to a device used to detect events or changes in the environment and transmit information to other electronic devices.<\/p><p><strong>(2) Internet of Things:<\/strong><br \/>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.<\/p><p><strong>(3) Mass data:<\/strong><br \/>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.<\/p><p><strong>(4) Integration of reality and reality:<\/strong><br \/>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.<\/p><p><strong>(5) Artificial intelligence:<br \/><\/strong>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.<\/p><p><strong>(6) Lean management:<br \/><\/strong>It refers to eliminating waste through management methods and improving manufacturing and service processes to increase production efficiency and reduce production costs.<\/p><p><strong>(7) (8) (9) Digital management:<br \/><\/strong>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)).<\/p><p><strong>(10) Robots:<br \/><\/strong>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.<\/p><p><strong>(11) Additive manufacturing:<br \/><\/strong>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 .<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-705ed58 elementor-hidden-tablet elementor-hidden-mobile elementor-invisible\" data-id=\"705ed58\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;,&quot;animation_tablet&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ec54512 elementor-invisible\" data-id=\"ec54512\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_tablet&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35acf35 elementor-widget elementor-widget-image\" data-id=\"35acf35\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/courageip.com.tw\/wp-content\/uploads\/elementor\/thumbs\/idea-1-pxjdglgqdnfl8rrg0yri80azrn8nwxbtp6glzq3snk.png\" title=\"idea (1)\" alt=\"idea (1)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89dd00a elementor-widget elementor-widget-heading\" data-id=\"89dd00a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Intelligent function<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8176807 elementor-widget elementor-widget-text-editor\" data-id=\"8176807\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>(1) Visualization of production information:<br \/><\/strong>It refers to the realization of data integration and visual management of production information through mobile or display devices.<br \/><br \/><strong>(2) Fault prediction:<br \/><\/strong>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.<br \/><br \/><strong>(3) Accuracy compensation:<br \/><\/strong>It refers to the control and compensation of dynamic errors for the required output of the equipment.<br \/><br \/><strong>(4) Automatic parameter setting:<br \/><\/strong>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.<\/p><p><br \/><strong>(5) Automatic control:<br \/><\/strong>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.<br \/><br \/><strong>(6) Automatic scheduling:<br \/><\/strong>Refers to different work processes, using data analysis and algorithms to automatically generate production schedules.<br \/><br \/><strong>(7) Application service software:<br \/><\/strong>Refers to intelligent application software that provides services such as design, scheduling, management, processing, or testing.<br \/><br \/><strong>(8) Flexible production:<br \/><\/strong>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.<br \/><br \/><strong>(9) Mixed line production:<br \/><\/strong>Refers to the ability to produce products of different styles or specifications on a single production line.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e0d\u53ea\u62ff\u88dc\u52a9\uff0c\u9084\u53ef\u4ee5\u7bc0\u7a05\uff01 \u6295\u8cc7\u62b5\u6e1b \u5275\u65b0\u7814\u767c\u597d\u8655\u591a\u591a \u88dc\u52a9\u8207\u7bc0\u7a05\u4e00\u8209\u5169\u5f97\u200b \u5275\u65b0\u7814\u767c\u4e0d\u4f46\u53ef\u4ee5\u62ff\u88dc\u52a9\u6b3e\uff0c\u9084\u53ef\u4ee5\u7bc0 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1097,"parent":0,"menu_order":12,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1784","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u6295\u8cc7\u62b5\u6e1b | \u6cd5\u5275\u667a\u6b0a&amp;\u81fa\u7063\u667a\u5eab-\u5c08\u5229\u5546\u6a19\u653f\u5e9c\u88dc\u52a9\u8cc7\u6e90\u9996\u9078\u9867\u554f<\/title>\n<meta name=\"description\" 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