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英譯法規內容

法規名稱(Title) Tainan City Self-Government Ordinance for Promoting the Development of Technology and Innovative Industries Ch
公發布日(Date) 2018.06.11
法規沿革(Legislative) Tainan City Self-Government Ordinance for Promoting the Development of Technology and Innovative Industries
法規內文(Content)

Chapter 1: General Provisions

 

Article 1  This Self-Government Ordinance is formulated by Tainan City (hereafter “the City”) for the purpose of upgrading industrial development and overall industrial competitiveness, encouraging enterprises to invest and innovate, and supporting the development of strategic industries.

 

Article 2    The Competent Authority for this Self-Government Ordinance is Tainan City Government’s Economic Development Bureau.

 

Article 3  Terms used in this Self-Government Ordinance are defined as follows:

1.    Invested enterprise: Means a business entity and business items invested in in accordance with the key industries of industrial development strategy as approved by the Competent Authority.

2.    Company: Means a company that has completed registration in the City in accordance with the Company Act and a foreign company that has its registered place of business in the City.

3.    Juristic person: Means a juristic foundation or juristic association that is situated in the City and registered in accordance with the law, other than a company or an SME.

4.    SME: Means an enterprise that is an SME in conformity with the Standards for Identifying Small and Medium-sized Enterprises and that has completed registration in the City.

5.    Investor: Means a company, juristic person, SME or natural person that has been recognized by the Competent Authority as matching the amount of investment and key items of the City’s industrial development strategy as set out in Article 4. But a natural person, after having been recognized as an investor by the Competent Authority, must complete legally prescribed registration as an enterprise or juristic person.

6.    Same investment plan: Means a plan that has been altered after approval of the plan as submitted in the original application.

 

Chapter 2:  Identification, Inheritance, Withdrawal and Invalidation of Investor Status

 

Article 4  A company, juristic person, SME or natural person newly investing at least fifty million (50,000,000) New Taiwan dollars in the City, or increasing investment by at least thirty million (30,000,000) New Taiwan dollars, may, after preparing an investment plan that matches a key item of the City’s industrial development strategy, apply to the Competent Authority for recognition as an investor. But a natural person, after having been recognized as an investor by the Competent Authority, must complete legally prescribed registration as an enterprise or juristic person.

                   The procedure and review standards for applications as referred to in the preceding paragraph are as set separately by the Competent Authority.

                   A key item of the City’s industrial development strategy means one of the industries listed below, and which may be comprehensively reviewed and adjusted by the Competent Authority at appropriate times:

1.    Green energy industry.

2.    Biotechnology industry.

3.    Digital technology industry.

4.    Fashion industry.

5.    MICE industry.

6.    Other cultural & creative industries.

7.    Other technology and innovative industries approved by the Competent Authority.

An investment plan as referred to in Paragraph 1 includes the following matters:

1.    The invested enterprise’s purpose and content (including the scheduled timeframe for the enterprise’s formal operation).

2.    The employment or manpower allocation relating to this investment.

3.    The amount of this investment and its method of fund raising.

4.    Other matters as publicly announced by the Competent Authority.

 Where the investment plan as referred to in Paragraph 1 is altered, it must be approved by the Competent Authority before it may be instituted.

 

Article 5  Where the investor transfers ownership of the whole of the invested enterprise, or enters into a merger or split with a third party, the following may inherit the status of the investor:

1.    The company or juristic person that is the transferee of the whole of the invested enterprise.

2.    The company or juristic person that is the transferee of the whole of the invested enterprise resulting from a split.

3.    The company or juristic person that continues to exist after the merger.

4.    The company or juristic person that is established as a result of the merger.

 The inheritor as referred to in the preceding paragraph shall submit relevant documentary proofs to the Competent Authority for the conduct of the alteration procedure.

 

Article 6  The investor shall operate the invested enterprise in accordance with the schedule or time recorded in the investment plan as approved by the Competent Authority.

                   Where the investor is for some reason unable to continue operating the invested enterprise within the schedule or timeframe as referred to in the preceding paragraph, it may apply to the Competent Authority to suspend operating the invested enterprise. However, the period of suspended operation may not exceed a maximum of one year. Failure to continue operation after the period of suspended operation expires shall be dealt with in accordance with the provisions of Article 7 Paragraph 1.

                   During a period of suspended operation as referred to in the preceding paragraph, the investor may not apply for or receive any subsidy.

                   Where an application as referred to in Paragraph 2 is approved by the Competent Authority, the period of suspension approved by the Competent Authority shall be added to the calculation of time as referred to in Paragraph 1.

                   Based on the needs of supervising an invested enterprise, the Competent Authority may when necessary send personnel to the business place of the invested enterprise for an inspection visit, and the investor may not evade, obstruct or refuse such inspection visit. The items, documents and procedure of inspection visits are as set separately by the Competent Authority.

                  

Article 7  Where an investor fails to conduct an invested enterprise in accordance with the investment plan, the Competent Authority may revoke or nullify its approval. The same shall apply where an investor fails to comply with the provisions of Article 6 Paragraph 5.

                   Where it is not possible to continue to implement an investment plan due to a change of law or circumstances, the Competent Authority may annul or assist alteration of the original plan.

 

Chapter 3: Subsidy Items and Other  

 

Article 8  An investor purchasing or newly constructing real estate that is for direct use in a commercial investment and is situated in the City may apply to the Competent Authority to subsidize the full amount of the annual house tax and land value tax due thereon for the first two years, and up to a maximum of fifty percent thereof for the next three years, with the subsidy amount and subsidy ratio thereof as set separately by the Competent Authority.

                  The subsidy as referred to in the preceding paragraph is limited to one time per investment case, with an upper limit of one million two hundred thousand (1,200,000) New Taiwan dollars on the annual amount of the subsidy, and the total amount of the subsidy not to exceed six million (6,000,000) New Taiwan dollars.

 

Article 9 An investor renting real estate that is for direct use in a commercial investment and is situated in the City may apply to the Competent Authority for a rental subsidy, the amount of which subsidy depends on the amount of the investment and market rental prices, up to a maximum of fifty percent of the annual rent specified in the rental agreement, with the subsidy amount and subsidy ratio as set separately by the Competent Authority. 

                  The subsidy as referred to in the preceding paragraph is limited to one time per investment case, for a subsidy period up to a maximum of five years, with the annual amount of the subsidy not to exceed six hundred thousand (600,000) New Taiwan dollars, and the total amount of the subsidy not to exceed three million (3,000,000) New Taiwan dollars.

 

Article 10   Where an investor because of a capital increase or investment newly hires employees with household registration in the City meeting specified criteria, and conducts occupational training in the City, it may apply to the Competent Authority to subsidize the costs of such occupational training, limited to one time a year per investment case, for a subsidy period up to a maximum of five years.

                  The subsidy for the costs of occupational training of employees as referred to in the preceding paragraph is each time limited to no more than fifty percent of the costs, with the annual amount of the subsidy not to exceed one hundred thousand (100,000) New Taiwan dollars, and the total amount of the subsidy over five years not to exceed five hundred thousand (500,000) New Taiwan dollars.

                  The recognition criteria and subsidy amount for investor hiring of the City’s workers as referred to in Paragraph 1 are as set separately by the Competent Authority.

 

Article 11   Where an SME established in the City undertakes a technical development or innovative service R&D plan, the Competent Authority may grant a subsidy as applied for to meet its necessary expenditures.

                  The subsidy as referred to in the preceding paragraph is limited to one time per plan, within the boundary of fifty percent of the plan’s total expenditures, and with a maximum amount of one million (1,000,000) New Taiwan dollars.

                  The review and approval criteria, application procedure, reviewing entity, and amount of the subsidy as referred to in the preceding two paragraphs are as set separately by the Competent Authority.

 

Article 12  The giving of subsidies under Articles  8 to 11 may be approved in accordance with an investor’s application. However, an investor is limited to applying one time for subsidy items for the same investment case, and the total amount of subsidies received for the same investment case may not exceed ten million (10,000,000) New Taiwan dollars. Where a subsidy, exemption or concession from another government agency has been received for the same subsidy item, no further application may be made for it.

                  An investor’s application for subsidies under Articles 8 to 11 is limited to actual expenditures incurred after the invested enterprise commences operation. 

 

Article 13  A subsidy application under Articles 8 to 10 shall be submitted within one year of the next day after the invested enterprise is established or its capital increase is registered.

                  A subsidy application under Article 11 shall be submitted within the time period as publicly announced by the Competent Authority.

 

Article 14  In accepting investors’ subsidy applications under this Self-Government Ordinance, the Competent Authority may approve and issue subsidies in the order of submission of the applications, until the current year’s budget is exhausted.

                  The acceptance period as referred to in the preceding paragraph is as set separately by the Competent Authority.

 

Article 15  An SME that is established in the City and meets specified qualifying conditions may apply to the Competent Authority for the provision of a financing credit guarantee.

 

Article 16  To meet the funding needs for subsidies under this Self-Government Ordinance, the Competent Authority may establish an industrial development fund.

                   After the passage of this Self-Government Ordinance, the Competent Authority shall consult with the authorities in charge of the industries concerned and strive to obtain grants or subsidies to promote the development of local industries.

                   The sources of the industrial development fund shall be as follows:

1.    Budget appropriations.

2.    Grants and subsidies given by the central government for the promotion of local industrial development.

3.    Give-back payments of subsidy recipients under this Self-Government Ordinance.

4.    Subsidies and reimbursed expenses recovered under this Self-Government Ordinance.

5.    Receipts designated as donations to this fund.

6.    Interest accrued to the fund.

7.     Give-back payments of unregistered factories.

8.     Give-back payments of industrial zone designation and adjacent land-use change.

9.     Give-back payment of urban plan industrial zone change.

10.    Other receipts.

 Regulations for the fund’s income, expenditure, management and utilization will be set separately by the Competent Authority.

 

Chapter 4: Supporting Measures and Administration

 

Article 17  The Competent Authority may undertake the following matters for the purpose of assisting industrial development:

1.    Providing financing and technical assistance.

2.    Assisting talent cultivation and training.

3.    Reinforcing connection and cooperation of emerging industries and venture capital firms.

4.    Eliminating obstacles to industrial investment.

5.    Setting up SME service teams, and providing relevant assistance.

6.    Other assistance relating to the promotion of industrial development.

 

Article 18  Where the recipient of a subsidy or other benefit under this Self-Government Ordinance is found through investigation by the Competent Authority to have infringed the law or the provisions of this Self-Government Ordinance such as to warrant revoking or nullifying the original approval for disposition of the subsidy or benefit, the Competent Authority may revoke or nullify the original disposition in whole or in part, and present a written demand for the party concerned to return the subsidy it has received, together with interest computed thereon, within a stipulated time limit.

                   Where an administrative disposition as referred to in the preceding paragraph has been decided, and the party concerned has failed to make repayment within the specified time limit, the Competent Authority may refer it for administrative execution as prescribed by law.

 

Chapter 5: Supplementary Provisions

 

Article 19  This Self-Government Ordinance is effective from the date of promulgation.