Instructions for Taipei City Industrial Development R&D Subsidy Application
- In order to handle the research and development subsidies stipulated by the Taipei City Industrial Development Autonomy Regulations (hereinafter referred to as the Autonomy Regulations). Item, this application notice is specified.
- Those who meet the following conditions may apply for subsidies for research and development expenses in accordance with Article 10 of this Autonomy Act:
- (1) Companies, businesses or foreign companies whose locations are registered in this city are registered in this city.
- (2) The research and development plan has not been subsidized by other government units.
- The application period for this R&D subsidy is as follows:
- (1) The establishment registration has been completed for more than one year.
- (2) Within the period from the day before the implementation of the plan to the first six months.
- The applicant should submit a copy of each of the following documents to the Taipei City Government Industrial Development Bureau (hereinafter referred to as the Bureau). To submit an application, if the applicant submits the online application, the paper documents are not required:
- (1) Application form.
- (2) R&D subsidy plan and electronic file.
- (3) Documents related to the registration or change of the company or business; the foreign company should attach the branch of the foreign company in Taiwan Company establishment registration form or change form.
- (4) Relevant financial statements for the accountant’s visa for the last three years. but in Small enterprises may replace them with financial statements prepared in accordance with the accounting information set up by the tax authority.
- (5) “Profit Enterprise Income Tax Settlement Return” and “Business Tax Return” for the most recent year.
- (6) Documents related to the latest issue of “employee participation in labor insurance”. (if not working, those who are eligible for insurance must submit proof of employment insurance, and retirees must submit occupational disaster insurance insurance certificate)
- (7) “Relevant certification documents with market operation performance (profit-making enterprise income tax return) for the last year. the business income or the sales income of the business tax declaration is not zero)” or “Applying for new capital related Proof” or “Relevant supporting documents for trial operation site verification (issued by a third party) supporting documents)”, choose one to provide. If the document in the preceding paragraph is a photocopy, it must be stamped with the seal of the applicant (company, business) and the person in charge (For foreign companies, please affix the seals of litigation and non-litigation agents), and indicate “consistent with the original”.
- The “R&D plan” proposed by the applicant should include “technology development”, “innovative services” or “cultural and creative content” 2. It extends to “value creation”, and has a trial operation mechanism or a verifiable commercialized and commercialized investment target of.
- (1) Technology development: refers to “innovative application” and “innovative research and development” related to technology, “innovative application” The application of technology proposed by the applicant for the “Application” should be innovative or can improve the technical level of the applicant. Accurate, achieve technology upgrade, and have obvious benefits. Projects proposed by applicants for “Innovative R&D”. The technical or product indicators should be innovative or can improve the technical level of the domestic industry. The research and development and application of innovative technologies or products with industrial benefits will help promote “electronic information communication, people’s. The sustainable development of industries in various technological fields such as biochemical, biopharmaceutical, and metal machinery may be beneficial. to the general public.
- (2) Innovation service: refers to demand-oriented, driving innovation through the integration and innovative application of technology. The business model and the rise of emerging service industries, or through service innovation, create industrial value, such as:
- – 1. Develop new business models for operational service innovation, or overall solutions for emerging service systems.
- – 2. Service integration and use of digital and technological e-commerce models.
- – 3. Integrate aesthetics, practicability and user needs, and develop technological, characteristic or international cross-domain integrated design and new service model.
- (3) Cultural and creative content: Integrate and apply related technologies to create high-quality, high-interaction presentation modes and styles experienced digital content and cultural and creative design will help improve the industry of “digital content, cultural and creative design” value. Those who have won the Taipei City Industrial Development Award and Subsidy Program and have successfully completed the case may have a contract with the Taipei City Government. Those who carry out project cooperation and field verification shall be given special consideration.
- The schedule of this R&D subsidy program and the principles for the preparation of subsidy funds are as follows:
- (1) The duration of this plan shall be no more than one year and six months, and shall not be shorter than eight months.
- (2) The subsidy should be compiled according to the original accounting item of the Taipei Industrial Development R&D Subsidy Program. Rules and audit criteria for handling, including personnel costs, consumable equipment and raw materials costs, research and development Issue equipment usage fees and maintenance fees, outsourcing fees, patent application fees and other subjects.
- (3) The application for subsidy shall not exceed 50% of the total planned funds, and the maximum application subsidy shall be NT$5 million dollar.
- (4) The accounting report visa fee shall not be included in the program funds.
- The review and approval procedures for this R&D subsidy are as follows:
- (1) The bureau will make a preliminary review opinion within 30 days after accepting the applicant’s application case, and submit it to the Taipei City Industry The Development Award and Subsidy Review Committee will review, and if the documents are incomplete, it will be counted from the date of completion of the correction; If the content of the petition is complicated, it may be extended for 30 days.
- (2) The Taipei City Industrial Development Award and Subsidy Case is a cross-disciplinary review, focusing on the overall development potential of the case. force. In accordance with the provisions of Article 8 of the Taipei City Industrial Development Award and Subsidy Regulations (hereinafter referred to as the Regulations), The evaluation of R&D subsidy cases focuses on the investor’s innovative R&D capability, the innovativeness of the R&D plan, The feasibility of the research and development plan, the expected benefits of the research and development plan, and the degree of contribution to the city’s industrial development (including feedback mechanism), etc.
- (3) Applicants may consider the amount of awards and subsidies they apply for, and propose in the plan document that they are related to the plan content relevant feedback content and specific methods, but not in the form of cash donations, and the applicant’s. The feedback content proposed will be added to the work items, and its proportion will be up to 5%. If it is not reached, the subsidy will be deducted proportionally. Social feedback is of an encouraging nature. The form, period, quantity and amount shall be determined by the Commission in accordance with Article 8 of these Regulations on the The level of contribution to the development of the industry” shall be reviewed and appropriate incentives and subsidies shall be approved.
- (4) Attend the briefing review meeting at the time and place notified by the Bureau.
- (5) If the application case has been reviewed and approved, the Bureau will issue a notification letter of approval; the application and review process as Annex 1.
- (6) Those who have been approved for the subsidy shall, within 30 days after receiving the approval letter from the Bureau, please specify in the approval letter. The approved funds, the amendments to the plan, and the amendments to the plan, and in the plan review comments and reply. The number of pages and the description of the difference shall be indicated on the table, which shall be attached before the table of contents of the revision plan.
- The procedures for applying and distributing the subsidy for this R&D subsidy are as follows:
- (1) Application for the first phase of payment: The recipient should apply to the Bureau within 30 days according to the notice approved by the Bureau. The first installment is attached with the following documents, and 50% will be allocated after the approval of the bureau. (but repair those who are planning to have complicated content may be extended for up to 30 days)
- Please get the application form.
- A summary table of financial requirements.
- A copy of the cover of the passbook of the subsidized unit.
- Original Bank Performance Bond Guarantee or General Time Deposit Certificate (choose one) and reply letter 4 One original.
- The perfect bound version of the revised plan in quadruplicate.
- (2) Provide guarantee:
- When applying for the first instalment, the recipient should also check the bank performance bond guarantee or pledge ordinary time deposit certificate (choose one of two options) set by the right, the amount is 3% of the first subsidy ten.
- The current bank performance bond guarantee is provided by the applicant to the bank, and the bank performance bond in the form agreed by the exchange is replaced, or the general fixed deposit with the pledge right is set.
The certificate is replaced by guarantee, and the period of the time deposit certificate and the pledge period shall not be less than the implementation period of this plan.
Three months after the expiry of the period, general time deposit certificates, pledge setting reply letters, exercise pledge notice, pledge elimination and other related pledge documents.
- The deposit certificate is pledged, and the bank reply submitted by the subsidized manufacturer must contain the following words: “This bank agrees not to exercise the right of set-off for the deposit claims on the subject matter of the pledge until the pledge is extinguished.”
- (3) The second phase of application for payment: the recipient should verify the reimbursement according to the situation of the planned expenditure, and make the payment in the current plan. After the final report is reviewed and approved by this bureau, the revised summary report and the meeting will be checked according to the review results. The audit report of the accountant visa and the following documents apply for funding.
- Please get the application form.
- A copy of the cover of the passbook of the subsidized unit.
- One original copy of the audit report for the accountant’s visa.
- The revised summary report of the perfect binding version is made in duplicate. One copy of the revised plan and revised summary report for the perfect bound version mentioned in the preceding paragraph will be returned after approval for printing. If the first document is a photocopy, it must be stamped with the seal of the applicant (company, business) and the person in charge (For foreign companies, please affix the seals of litigation and non-litigation agents), and indicate “consistent with the original”.
- The procedures for handling the income and expenditure of this R&D subsidy are as follows:
(1) Legal original vouchers shall be obtained for the execution of various expenses and expenditures of this plan, and internal vouchers shall be. The procedure is completed and signed by the person in charge of the applicant.
(2) The recipients shall use the subsidy funds according to the purposes listed in the plan for each year; among them personnel expenses
Salary income tax should be withheld and declared according to the law, and the rest should be handled in accordance with the principles and audit criteria for accounting subjects set by this bureau or the relevant tax laws.
(3) After the conclusion of this project, if there is any remaining subsidy, it shall be returned to the Bureau without interest within 15 days.
(4) For those who fail to comply with the provisions of the previous disclosure, the Bureau may get back the subsidy that should be paid for the previous disclosure, and may submit it to arbitration or file a lawsuit. Litigation fees, attorney fees and consultant fees incurred due to non-payment or delayed return and other losses and related expenses, interest, etc., shall be fully borne by the recipient.
(5) The subsidy recipients should keep all the vouchers for the expenditures of this plan, and the documents and documents related to the plan should be kept properly. If there are funds that do not meet the purpose of this plan, they will not be written off.
(6) The recipients should compile the bookkeeping vouchers together with the original bookkeeping vouchers according to the type and date order of the vouchers. Various accounting vouchers, accounting reports, account books and important reference books and machine processing accounting data storage. The body and handling manual should be kept for future reference.
(7) The original plan and accounting certificate of the city’s industrial development award and subsidy shall be in accordance with the accounting law, commercial accounting the law and the audit law stipulate proper preservation and destruction, and the destruction after the expiration of the preservation period shall be reported to this bureau for transfer.
Ask the audit agency to agree. In the event of early destruction, or damage, loss, etc., it should be stated. The reason and the handling situation shall be reported to this bureau and transferred to the audit institution for approval. If it is found that it has not been done properly, the Bureau may, according to the seriousness of the circumstances, reduce the amount of awards and subsidies for subsequent applications for the recipients of awards or subsidies, and may
Stop award grants for one to five years.
(8) The subsidy recipient shall provide the accounting report certified by an accountant in the closing report.
(9) After the project funds are checked, if the subsidy provided by this bureau accounts for 50% of the project funds in the above cases, the excess shall be returned to the Bureau.
10 . The R&D subsidy report and verification procedures are as follows:
(1) On-site visit report: The subsidy recipient shall report the on-site visit time in the prescribed format according to the on-site visit time stipulated by the Bureau. Report the implementation of plans and expenditures, and submit electronic files of work progress and accounting reports.
(2) Case closing report: The recipient should submit a report in the prescribed format within 15 days after the implementation of this plan. The case closing report shall be submitted to the Bureau for review, and a revised summary report shall be submitted within 30 days according to the review results. Two copies (including electronic files) and one copy of the original accountant’s visa.
(3) In addition to on-site inspections and end-of-term inspections, the Bureau may invite experts and scholars from time to time and cooperate with relevant agencies. Guan dispatched staff to conduct on-the-spot investigations on the progress of plan implementation, content quality, results and benefits and expenditures. For verification, the recipient must submit a plan implementation report.
- The procedures for changing or terminating this R&D subsidy program are as follows:
(1) Change of plan: During the implementation of the plan, the recipients can meet the original plan goals and do not increase subsidies. Under the principle of subsidy, change the content of the plan; Change form” stating the content and reasons for change, and apply for change in writing before the expiration of the implementation period of the plan. More, only with the approval of the Bureau, the implementation content may be changed.
(2) Termination of the plan: During the implementation period of this plan, if due to changes in technology, market, situation and force majeure. If it cannot be completed due to factors of strength, both the Bureau and the recipients may propose specific reasons to terminate the project. However, if the application for termination is made by the recipient, the reason must be stated in writing, approved by the Bureau and written in writing. Termination shall take effect upon notification in person.
- The procedures for revocation or abolition of this R&D subsidy are as follows:
(1) The recipient of the subsidy has been found to have the circumstances of Article 199 of the Administrative Procedure Law, the violation of laws or regulations, or in accordance with the provisions of the Governing Regulations, the Bureau may revoke or abolish all or part of the originally approved subsidy, and the additional interest shall be punished in writing and ordered to return the subsidy that has been issued.
(2) If the recipient of the award or subsidy falls under any of the following circumstances, the Bureau may revoke or revoke the originally approved subsidy punishment. All or part of the subsidy, and a notice is given to pay back all or part of the subsidy within a time limit. In accordance with the provisions of the Administrative Execution Law:
- The promotion effect is not good and there is a major gap with the content of the plan.
- The execution is stopped without justifiable reasons or the progress is behind in serious circumstances.
- Failure to implement the plan according to the content of the plan, lag behind the implementation progress, and refusal to accept the inspection without justifiable reasons
Or the report on the results of this plan is unqualified after review, and the bureau has notified it to improve within a time limit, but it has not been improved.
- The subsidy is not used according to the purpose of the subsidy, and there are false reports and false reports.
- The documents to be prepared for claiming the subsidy are incomplete, and the bureau has notified it to make corrections within a time limit, but it has not been corrected within the time limit.
- Other matters that should be paid attention to (cooperation) for this R&D subsidy are as follows:
(1) The results of this project and the intellectual property rights generated are owned by the applicant, but the government is based on the national interests and social welfare, and the free, non-transferable and non-exclusive right to implement the results.
(2) All the information provided and filled in by the applicant shall be consistent with the facts and shall not infringe upon others.
related intellectual property rights such as patent rights, copyrights, trademark rights or business secrets, otherwise you shall be responsible for all legal responsibilities. If the Bureau suffers any damage as a result, the Bureau shall compensate for all damages suffered by the Bureau.
(3) It is not allowed to repeatedly apply for other awards and subsidies for the same or similar R&D plans.
(4) From the date of submission, the applicant shall not inappropriately link the application behavior, the plan, and the subsidy amount with the applicant’s other business activities, conduct improper publicity, or conduct other misleading or confusing behaviors.
(5) Foreign investors applying for incentives and subsidies in accordance with the regulations, except for the application form, the rest of the forms can be written in English.
(6) During the application and implementation of the plan, the applicant shall not have any direct or indirect means with the review committee.
Contact and Liaison.
(7) The Bureau ensures the fairness and confidentiality of the review operations, and all the results of the review will be formally notified to the applicant by the Bureau.
(8) The applicant shall not misunderstand the bureau by a third party or the relevant public due to the application for subsidies and the exaggeration of the results and benefits.
Guarantee the quality, safety and function of the results of this project or the products manufactured.
(9) The plan implemented by the applicant shall conform to the concept of cleaner production, and shall not harm the human body or pollute the environment.
or risk of endangering the public.
(10) The recipients of the awards and subsidies should cooperate with matters during the project period and within three years after the project ends:
- Tracking the results and benefits of rewarded and subsidized programs.
- Participate in presentations, exhibitions and press conferences of relevant achievements of the Bureau.
- In response to the requirements of the Bureau, the publicity logo of the government’s image will be added to the project’s publicity.
- Serve as an entrepreneurial entrepreneur and industry counselor of the Bureau.
(11) The applicant applies for the incentive or subsidy project of this Autonomous Regulations during the implementation of the incentive and subsidy plan.
Inside, based on the principle of applying for one program, and including the government-related subsidy programs in execution.
(12) The applicant’s application for incentives and subsidies to apply my country’s Financial Accounting Standards Bulletin to avoidance of related party transactions in principle.
(13) If the applicant has a lawsuit due to disputes or other reasons, the court or the administrative enforcement department has. In the case of the execution of the order, the Bureau may stop the subsidy payment and other related matters.
(14) If the person in charge of the applicant or the project host is visually impaired, hearing impaired or otherwise physically or mentally handicapped, it is possible to put forward feasible suggested review methods together with the application documents, and attach the handbook of disabled persons or related. The supporting documents will be reviewed after being approved by the Bureau in the preliminary examination.
The above guideline is loosely translated from Taipei City Government’s document.