生技醫藥產業發展條例

AI-assisted research summary: This provision states that the law is enacted to develop the country’s biotechnology and pharmaceutical industry and make it a main force in economic transformation.

AI-assisted research summary: 生技醫藥公司在符合董事會決議與主管機關核准後，可以發行認股權憑證給特定專業人員或技術投資人；持有人可按約定價格認購股份，且部分公司法價格限制不適用。

AI-assisted research summary: 由政府捐助成立的技術輔導單位，應配合提供技術輔導。

AI-assisted research summary: 符合條件的新創生技醫藥公司，可不受若干任用、公務員服務與兼職限制，但仍要遵守公職人員利益衝突迴避相關規定。

AI-assisted research summary: Public research staff at public junior colleges or above may serve as biotech pharma company R&D advisors or consultants if their school or research institution agrees.

AI-assisted research summary: 中央目的事業主管機關要就生技醫藥產品上市前的田間試驗、臨床試驗、查驗登記等審查，建立公開透明且一元化的審查流程；也可輔導建立研發中產品與技術的試驗場域。

AI-assisted research summary: 已享有其他法令租稅優惠者，不得就同一事項重複享有本條例的租稅優惠；特定生技醫藥公司如有重大違法情形，不能申請相關租稅優惠，且須停止並追回已取得的優惠。

AI-assisted research summary: 生技醫藥公司在特定股東選擇免計入當年度課稅時，必須在次年1月31日前向稅捐稽徵機關申報股份資料；逾期、未據實申報或補報不成會有罰鍰。

AI-assisted research summary: 本條例自公布日起施行，並在中華民國一百二十年十二月三十一日停止施行。

AI-assisted research summary: This provision says the biotechnology industry is governed by this Act; if the Act does not cover an issue, other relevant laws apply, and the more favorable law applies when another law is more favorable.

AI-assisted research summary: The competent authority for this statute is the Ministry of Economic Affairs.

AI-assisted research summary: This article defines several biotechnology and medical innovation terms, and gives the competent authority power to set the rules for reviewing biotech pharmaceutical companies.

AI-assisted research summary: 符合條件的生技醫藥公司，投資特定研究發展支出時，可以在五年內按規定抵減營利事業所得稅；每年抵減總額原則上不得超過當年度應納稅額的50%，但最後一年不受此限。

AI-assisted research summary: 生技醫藥公司投資特定全新機械、設備或系統，在符合金額門檻時可選擇適用營所稅投資抵減；選定後不得變更，且申請時要提出具效益投資計畫並經主管機關專案核准。

AI-assisted research summary: 符合條件的營利事業，得就投資生技醫藥公司股票的金額，在限度內分年抵減營利事業所得稅；創業投資事業還有特別計算方式。

AI-assisted research summary: 個人以現金投資符合條件的未上市或未上櫃生技醫藥公司，達門檻並持有三年者，可在兩年內按投資金額50%自綜合所得總額中減除，但每年合計上限為新臺幣500萬元。

AI-assisted research summary: Biomedical companies and eligible high-level professionals or technical investors may defer income tax on certain newly issued shares, but the election is irrevocable and tax must be paid when the shares are transferred or booked out, subject to a two-year holding/service rule and proof requirements.