經濟部民國111年12月5日經授工字第11120431592號

經濟部函：更正第028卷第164期本部會銜財政部111年8月30日經工字第11104603230號、台財稅字第11104650980號令「生技醫藥公司研究與發展支出適用投資抵減辦法」總說明及「營利事業適用生技醫藥公司股東投資抵減辦法」第4條修正條文對照表如勘誤表

MINISTRY OF ECONOMIC AFFAIRS A correction of error in regard to a previous publication, Vol. 028 No. 164 of The Executive Yuan Gazette, which acknowledges the errors in the general description of \"Regulations Governing the Applicability of Investment Tax Credits to Biotech and Pharmaceutical Companies\' Research and Development Expenditures\" and the comparison table regarding the amendment on Article 4 of \"Regulations Governing the Applicability of Investment Tax Credits to Profit-Seeking Enterprises as Biotech and Pharmaceutical Companies\' Shareholders\"