TSMC and UMC responded to the draft amendment to Taiwan's chip regulations: they will continue to invest

On November 17, the administrative department of Taiwan, China officially passed the draft amendments to Article 10-2 and Article 72 of the "Industrial Innovation Regulations". For companies with technological innovation and a key position in the international supply chain, investment in forward-looking innovative research and development and advanced process equipment are applicable New tax incentives.

In this regard, according to Taiwan media "Juheng.com", TSMC, the leading wafer foundry, stated that it will continue to invest in Taiwan, China, and is optimistic about the success of this bill. UMC, another wafer foundry in Taiwan, China, said that although the draft amendment to the Industrial Innovation Regulation has thresholds, it is not yet possible to determine whether it is applicable, but the direction of the amendment is to encourage companies to develop and innovate, which is quite positive, so they are optimistic about its success and will continue to invest in advanced special equipment. Process.

It is reported that this revision of the law is aimed at companies that are technologically innovative and occupy a key position in the international supply chain. They will provide 25% of forward-looking innovative R&D expenditures to offset the current year's profit-making enterprise income tax payable, and can purchase new machines or equipment for advanced manufacturing processes. 5% of the expenditure is offset against the payable profit-seeking enterprise income tax of the current year, and there is no upper limit for the expenditure on the machinery or equipment.