Industrial Development Administration, Ministry of Economic Affairs

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In response to digital transformation and ESG issues, this project has aligned with the "Twin Transformation" concept proposed by the European Union’s Digital Europe Programme, assisting enterprises in driving digital transformation while achieving sustainable green goals through the analysis of various digital technology integrations. Regarding "Taiwan's Pathway to Net-Zero Emissions in 2050," this project has proposed key strategies to guide the net-zero transition of high-energy-consuming and high-carbon-emission industries. In terms of digital transformation, in response to the global surge in generative AI, this project has formulated appropriate policy tools and supporting measures to accelerate the adoption of high-performance computing AI across industries in Taiwan, expanding innovative applications and capturing new global business opportunities.

Regarding the trend of the Global Minimum Tax (GMT), to align with international tax regimes and safeguard Taiwan’s taxing rights, this project has conducted an impact assessment on industrial competitiveness regarding the Ministry of Finance’s proposed amendments to the "Income Basic Tax Rate of Profit-Seeking Enterprises." By continuously gathering industry feedback and performing tax analysis, this project has facilitated the government’s planning of relevant countermeasures. Furthermore, to guide overseas Taiwanese businesses in strengthening their strategic presence in Taiwan, this project has performed case studies on the substantive investment results of completed cases under the "Management, Utilization, and Taxation of Repatriated Offshore Funds Act," assessing policy effectiveness to serve as a reference for future private investment promotion policies.

Accordingly, the specific achievements of this project are as follows, First, completed the benefit assessment of tax incentives under the Statute for Industrial Innovation. Second, established a benefit assessment mechanism for industrial investment in AI, energy-saving, and carbon-reducing equipment. Third, provided an impact assessment of the Ministry of Finance’s minimum tax planning, tracked the progress of GMT in major countries, and analyzed key issues in domestic and foreign tax regulation adjustments. Fourth, completed the analysis of key issues regarding substantive investment from repatriated offshore funds. Fifth, maintained the tax incentives database and the investment tax credit application systems for smart machinery, 5G systems, and cybersecurity products or services. Sixth, provided real-time research on legal, accounting, financial, and tax matters related to investment and corporate operations, as well as real-time consultation on the planning and application of industrial policy tools in major countries.