政院通过中小微企业转型升级条例，8年千亿元并增新创专章
中央社 · 2026-10-08
行政院10月8日通过“中小微企业转型升级发展条例”草案，经济部8年投入1,000亿元，并新增“新创企业培育专章”。研发投资抵减率提高至20%，转型设备抵减门槛降至25万元。草案送立法院审议，将影响新创取得资源的管道。
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.