政院通過中小微企業轉型升級條例，8年千億元並增新創專章
中央社 · 2026-10-08
行政院10月8日通過「中小微企業轉型升級發展條例」草案，經濟部8年投入1,000億元，並新增「新創企業培育專章」。研發投資抵減率提高至20%，轉型設備抵減門檻降至25萬元。草案送立法院審議，將影響新創取得資源的管道。
Cabinet approves SME upgrade act with NT$100 billion over eight years and a new startup chapter
On October 8 the Executive Yuan approved a draft act on transforming and upgrading small, medium and micro enterprises, with NT$100 billion from the economics ministry over eight years and a new chapter on startup incubation. The R&D tax credit rate rises to 20% and the equipment credit threshold drops to NT$250,000. The bill now goes to the legislature.