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高雄房屋二胎竹北房屋二胎2017-11-04 03:00嘉義房屋二胎

USE IT OR LOSE IT: Owners of unused land can be fined and would be requi台北房屋二胎red t南投房屋二胎o propose a utilization plan, or risk local governments seizing and auctioning property

By Sean Lin / Staff reporter

The Legislative Yuan yesterday passed amendments to the 台中房屋二胎Act for Industrial Innovation (產業創新條例), including a provision that offers angel investors tax deductions of up to NT$3 million (US$99,430).

The provision stipulates that angel investors who invest at least NT$1 million in firms determined by local authorities to be innovative and less than two years old are eligible to receive a tax dedu苗栗房屋二胎ction equivalent to 50 percent of their investment, up to a maximum of NT$3 million.

Innovative firms established within a certain time frame with at least NT$300 million in capital whose shareholders have provided a least 30 percent of the company’s capital or invested NT$300 million in innovate sectors would be exempt from paying business income tax and their founders would be exempt from paying personal income t新竹房屋二胎ax, as long as at least 50 percent of its capital is spent domestically.

However, the firms’ registered business partners would still be required to pay personal income tax.

To encourage state-run enterprises to conduct research and development, the amendments allow them to bypass stipulations of the Government Procurement Act (政府採購法) and engage in selective bid台南房屋二胎ding when carrying out procurement for research and development.

The amendments also allow state-run enterprises to claim ownership of the results of their research.

In another bid to encourage research and development, a rule stipulating that taxes on shares linked to tech桃園房屋二胎nology transfers by research institutes can be deferred for five years has been relaxed, with shareholders now only taxed when the transfer is completed.

To address a shortage of space for the industrial sector, the amendments set a fine for owners of disused land at 10 percent of the基隆房屋二胎 land’s assessed value.

The fine is to be levied against landowners who fail to find a use for the land or fail to reach an agreement with local governments on how to use the properties within two years of local land registration authorities designating them as unus花蓮房屋二胎ed.

Those who receive fines would be required to propose a plan to utilize the land in one month, after which the amendments allow local governments to step in and auction off the property.

新聞來源:TAIPEI TIMES

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