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The incidence of the tax is one of the major costs on business operation. Since Statute for the Encouragement of Investment was issued in 1960 in Taiwan, tax preferential becomes the major incentive and driving forces on initiating industrial development and stimulating economic growth. To accelerate industry upgrading, a new incentive measure, Statue for Upgrading Industry, was further issued in 1991. However, this incentive and tax preferential measure, which was used to be one of the most important basis of industry the tax preferential, had setting sun in December 31, 2009, instead a new draft of Statue for Industry Innovation is now in the legislative process. The draft regulations contain many important functional preferential and instructional measures such as R&D(Research and Development), Staff Training and Development, Establishment of Operations Headquarters and International Logistic Center etc., it still becomes a focal point among local enterprises.
Although various tax preferential and incentive measures have been enforced for years, it still has fairly high proposition of local enterprises are unable to gain the suitable aids from the government due to the lack of the knowledge concerning preferential and instructional measures, especially for those SMEs(Small and Medium Enterprises). The major reasons are information not opened enough, lack of promoting, over elaborate procedures and trivial details documentation etc on existing laws.
The purpose of this study is to facilitate the government incentive measures more efficient and take effective measures to help enterprises gain more preferential from government with less cost. The method of the study is to investigate on how to simplify and integrate the application(examine) procedures for enterprises by means of evaluating application terms and conditions, examine processes and schemes by single out three provisions out of Statue for Industry Innovation such as procurement of equipment or technology, R&D talents training and cultivating, Small Business Innovation Research(SBIR). The range of the study focuses on the enterprises located in Export Processing Zone.
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