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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
3. Creating a favorable tax environment for transactions of relics and artwork

II. Green Silicon Island
1. Providing tax incentives for speeding up the replacement of old cars or motorcycles and encouraging the purchase of electric-operated automobiles or motorcycles
2. Exempting the production material of the glass used exclusively for photovoltaic modules from commodity tax and customs duty and improving industrial competitiveness
3. Encouraging the purchase of energy-efficient appliances
4. Providing national non-public-use land through diverse channels for planning to construct ground-mounted photovoltaic systems
5. Providing sea area land to construct offshore wind power systems

III. Smart Country
1.Attracting foreign professional specialists to stay in the ROC by 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 startups
3.Providing tax incentives to continue to optimize the environment of the biotech and pharmaceuticals industry
4.Amending the Table of Service Life of Fixed Assets, accelerating the upgrade of cloud equipment
5.Providing tax incentives to promote 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
8.Establishing a tax system that encourages mergers and acquisitions of startups

IV. Just Society
1. Implementing the optimal adjustment of the 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 the rental housing market
4. Applying 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.
7.Subsuming transaction income from securities not listed on the stock exchange or traded on over-the-counter markets into the amount of individual basic income
8.Implementing the Controlled Foreign Company (CFC) rule to reinforce sound anti-avoidance systems
9.Promoting equality in the taxation of retirement income for all occupational categories

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 a 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 scope 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.Assisting the Ministry of Economic Affairs to amend the Article 36-2 of Act for Development of Small and Medium Enterprises for 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.Encouraging private participation in infrastructure projects to expedite social economic development and upgrade the level of public services
11.Assisting the development of the sports industry
12.Assisting in providing a life security system for farmers
13.Encouraging reservists active participation in recall to improve reserve military power


Issued:Dept. of Planning Release date:2022-09-30 Last updated:2022-10-04 Click times:1200