經濟部;財政部民國112年11月23日經產字第11251040380號;台財稅字第11204680260號

廢止「生技醫藥產業委託國內醫藥研發服務公司從事研究與發展之支出適用投資抵減認定要點」，自即日生效

MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the abolition of "Principles Governing the Deduction of R＆D Expenditure for Biotechnology and Pharmaceutical Industries Outsourcing R＆D Activities" (abolition becomes effective from 23rd, November 2023)