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Implementing Measures to Achieve Policy Objectives of the Executive Yuan

I. Cultural Taiwan
1. Encouraging investment in domestically produced motion pictures
2. Promoting private participation in major infrastructure projects for constructing cultural and educational facilities, tourist attractions, and lodgings

II. Green Silicon Island
1. Providing tax incentive for speeding up the replacement of old cars or motorcycles and encouraging the purchase of electric-operated automobiles or motorcycles
2. Improving industrial competitiveness, the production material of the glass used exclusively for photovoltaic is exempt from Commodity Tax and Customs
3. Encourage the purchase of energy-efficient appliances
4. Diversified providing national non-public use land for planning to construct ground-mounted photovoltaic systems (floating photovoltaic systems included)
5. Providing sea area land to construct offshore wind power systems

III. Smart Country
1. Attracting foreign special professional to stay in the ROC providing tax incentives
2. Encouraging enterprises to continue investment in R&D, enhancing the circulation of intellectual property rights, assisting enterprises in attracting professionals to stay in the ROC and funding  artups
3. Relaxing the qualifications for a biotech and new pharmaceuticals company appropriately; assisting in enhancing the output value and competitiveness of the biotech and new pharmaceuticals  industry
4. Amending the “Tabulation of Minimum Estimated Service Life in Years of Fixed Assets”, encouraging enterprise to upgrade equipments
5. Providing tax incentives by promoting mobile payment
6. Enhancing the financing mechanism for exporters of turnkey projects.
7. Channeling offshore funds back to the ROC for investment in domestic industries and financial markets

IV. Just Society
1. Implementing the optimal adjustment of income tax system
2. Providing tax incentives to economically disadvantaged children and teenagers
3. Encouraging house owners to release their houses for social housing and stimulating rental housing market
4. Use surplus and feedback funds of the Public Welfare Lottery for social welfare support and vulnerable groups.
5. Providing national real estate to build social housing
6. Implementing the House and Land Transactions Income Tax System to fulfill housing justice

V. Happy Home
1. Increasing the amount of the four deduction items of individual income tax to relieve the burden on middle- and low-income earners and taxpayers with children
2. Providing the special deduction for long-term care to relieve the tax burden on persons with physical or mental disability
3. Improving the long-term care system and raising funds for support
4. Encouraging the transformation of long-term care institutions and expanding the scale of long-term care services
5. Amending the Vehicle License Tax Act and the Commodity Tax Act to care for the physically and mentally disabled and long-term care service patients
6. Coordinating banks with government-owned shareholdings to assist in financing and to provide protection, and assist low-income family and young people without their own houses.
7. Encouraging enterprises to hire additional employees and raise the salary in order to increase the domestic employment rate
8. Revising the House Tax Act for the rationalization of tax burden
9. Promoting expediting reconstruction of urban unsafe and old buildings and urban renewal
10. encourage private participation in infrastructure projects, expedite social economic development and upgrade the level of public service
11. Promoting national tourism development
12. Assisting the development of sports industry
13. Enhancing agricultural competitiveness
14. Assisting in providing a life security system for farmers

Issued:Dept. of Planning Release date:2019-12-31 Last updated:2020-12-31 Click times:295