經濟部;財政部民國111年8月24日經工字第11104603140號;台財稅字第11104646460號

訂定「生技醫藥公司投資機械設備或系統適用投資抵減辦法」、「個人投資生技醫藥公司所得額減除辦法」

MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Regulations Governing the Applicability of Investment Tax Credits to Biotech and Pharmaceutical Companies\' Investments in Machinery, Equipment or Systems\" and \"Regulations Governing Individuals\' Tax Deductions for Proceeds from Investments in Biotech and Pharmaceutical Companies\"