| Legislative： |
1.Enacted by the Council of Agriculture, Executive Yuan, per Order Nung-Shou-Sheng-Yuan-Chou-Tzu No. 0934003491 on December 15, 2004
2.Amendment to Article 5 promulgated on April 13, 2009.
3. Article 16-1 amended and promulgated per Decree Nong-Sheng-Yuan-Chou-Zih No. 1114017474 by the Council of Agriculture, Executive Yuan on December 21, 2022. |
| Content： |
Article 1
The Regulation is enacted pursuant to Article 43 of the Act of
Establishment and Administration of Agricultural Technology
Parks (hereinafter referred to as “the Act”).
Article 2
Incubation centers prescribed in Article 6 of the Act shall
refer to government organizations or legal entities that provide
premises, equipment, professional consultant, technology
transfer, and operational service and management to assist Park
Enterprises in innovative research/development and ventures.
Research institutions prescribed in Article 6 of the Act shall
refer to research institutions established by the government,
administrative legal entities, teaching hospitals of medical
centers, or legal entities engaging in research as their main
registered business.
Article 3
“Affairs regarding research, innovation, development, and
promotion of agricultural technology” as set forth in Article
7, Paragraph 2, Subparagraph 3 of the Act shall refer to the
following affairs:
1.Introduction of new technology;
2.Review and promotion of research and development activities
carried out by Park Enterprises;
3.Promotion of technology exchange between the industry,
academy, and Park Enterprises;
4.Provision of incentives and assistance to Park Enterprises
engaging in research, innovation, development;
5.Matching technological achievements and organizing academic
lectures or seminars on special topics; and
6.Other affairs concerning the promotion of research,
innovation, and development of agricultural technology.
Article 4
The duties of the Agricultural Technology Park Administration
(hereinafter referred to as “the Administration”), referred
to in Article 7, Paragraph 2, Subparagraphs 3, 4, 7, 11, and 13
to 17 of the Act, may be entrusted to other government agencies,
administrative legal entities, or private organizations to
handle upon requirements.
Article 5
Affairs regarding industrial and commercial registrations as
set forth in Subparagraph 3, Paragraph 3, Article 7 of the
Act shall include the following matters:
1.Company registration, recognition and administration;
2.Factory registration;
3.Commercial registration;
4.Other registrations or permissions as required by the laws
or regulations.
Article 6
Warehousing facilities or Park Enterprises may concurrently
act as for Customs clearance operations and may establish
bonded warehouses or distribution logistics centers in the Park
concerned in accordance with relevant laws and regulations.
Article 7
The expenses of infrastructure and public facilities as set
forth in Article 11, Paragraph 3 of the Act shall refer to the
expenses the Administration spends on the construction of
roads, transportation facilities, underground pipelines, road
lightings, sewerage facilities, water and electricity supply
facilities, landscape facilities, and other infrastructures.
Park organizations that lease land from the Administration
shall reimburse the expenses actually incurred from the land
rentals and the expenses of infrastructure and public
facilities in twenty (20) annual installments in proportion
to the area of the land leased by the lessee to the area of
the land available for lease in the Park.
Article 8
The term “overpricing the sales values or rentals of factory
buildings” as set forth in Article 13, Paragraph 1,
Subparagraph 3 of the Act shall refer to a selling price of an
in-park building which, after deducting its depreciation value
calculated based on the selling price of a newly constructed
building of the same structure, is ten percent (10%) higher
than that of such a new building, or its rental per square
meter is three (3) times higher than that of a factory
building with the same specification in the Park.
The term “overpricing the sales values or rentals of relevant
research and production facilities in the Park” as set forth
in Article 13, Paragraph 1, Subparagraph 3 of the Act shall
refer to a sales or rental price of an in-park research and
production facility which, after deducting its depreciation
value calculated based on the new purchase price of a similar
facility, is ten percent (10%) higher than that of such a
similar facility, or its rental is three (3) times higher
than that of a similar facility in the Park.
Article 9
The term “the investment of research and development shall
remain a significant portion of the total combined sales of
the company” as set forth in Article 15, Paragraph 1,
Subparagraph 3 of the Act shall refer to that the average of
such a portion of a Park Enterprise for the latest
consecutive three (3) years shall be higher than the portion
of government and private enterprises listed by the
Indicators of Science and Technology, Republic of China.
The term “have certain research equipment and facilities”
as set forth in Article 15, Paragraph 1, Subparagraph 3 of
the Act shall refer to the total amount of a Park Enterprise’s
equipment and facilities shall be over ten percent (10%) of
the total investment amount, which excludes the circumstances
where the Park Enterprise’s product is software or
technological services.
Article 10
The term “experimental farms” as set forth in Article 20 of
the Act shall refer to places provided for Park Enterprises,
incubation centers, or research institutions to make actual
operations for their experiments or research.
Article 11
If the bonded area, designated in accordance with Article 21,
Paragraph 1 of the Act, consists of different sections in the
same Park, it shall be deemed as a single bonded area and
shall be subject to relevant provisions governing bond under
the Act.
Article 12
Applications by a Park Enterprise for selling self-use machines
or equipment imported from abroad and exempted from the custom
tariffs, commodity tax, and business tax shall be reported to
the Administration for approval and shall meet any of the
following requirements:
1.The Park Enterprise no longer needs such machines or
equipment due to change of its production plan;
2.The Park Enterprise has declared its dissolution;
3.The court has imposed a compulsory execution against the
Park Enterprise for liquidation;
4.The Park Enterprise is ordered by the Administration to
move out of the Park;
5.Old machines and equipment need to be phased out; or
6.Other special circumstances that occur from business
operations.
If it has been less than five (5) years since the machines
and equipment, as set forth in the preceding paragraph, were
imported, the Administration shall report to Customs after
granting its approval.
Article 13
The imported fuels that are exempted from taxes set forth in
Article 22, Paragraph 2 of the Act shall refer to those
exclusively provided for direct productions of the Park
Enterprises in the bonded area.
The Park Enterprises that import finished goods for approve
concurrent business as prescribed in Article 22, Paragraph 2
of the Act shall refer to those that have completed the
registration of additional concurrent businesses and
operation-related trading items.
The imported samples that are exempted from taxes set forth
in Article 22, Paragraph 2 of the Act shall refer to those
items that are served as references for trade or manufacture
with words, such as “sample” or “not for sale,” printed
or carved thereon, or those that are stated as samples or
not-for-sale items on the appended documents at for Customs
clearance.
The Park Enterprises that export products or services set
forth in Article 22, Paragraph 3 of the Act shall refer to
any of the following circumstances:
1.Trading between a Park Enterprise and other Park
Enterprises in the same Park, Park Enterprises in other Parks,
foreign customers, science-based industries in domestic
science-based industrial Parks, enterprises in export
processing zones, or bonded factories;
2.Selling to exporters for direct exportation or storage
in bonded warehouses/ distribution logistics centers for
exporting trade; or
3.Selling goods to free port enterprises for business
operations.
Article 14
The term “satellite farms” as prescribed in Article 26,
Paragraph 1 of the Act shall refer to the farms providing
Park Enterprises with raw materials or requirements for
production.
Article 15
The term “justified reasons” as prescribed in Article 29,
Paragraph 1 of the Act shall refer to any of the following
circumstances with definite evidence:
1.Loss is incurred due to earthquake, typhoon, flood, fire,
drought, insects, war and other natural crises, and loss
incurred during transportation;
2.Loss is incurred due to theft;
3.Errors in the records of inventoried raw materials, products
under manufacturing, semi-finished products, and finished
products, which have not been subjected to the random checks,
and are discovered after the inventory-taking process;
4.The actual quantity of bonded raw materials, products under
manufacturing, semi-finished products, and finished products in
stock taken after inventory-taking process do not correspond
with than recorded in the record books;
5.Material attrition incurred in the course of production does
not exceed the attrition rate approved by the Customs office;
6.Material attrition resulted from inspection conducted by the
inspection and test laboratory:
7.Material attrition incurred in the course of research and
development activities; or
8.Material attrition otherwise incurred on account of the
properties of products.
Article 16
The term “annual operating reports” as prescribed in
Article 30 of the Act shall refer to the reviews of the
operating outcome and the implementation of the business plan
in the last fiscal year.
Article 16-1
Existing legal entities located inside the Taiwan Orchid
Biotechnology Park with previous approval from the Tainan
City Government according to regulations governing the
said Park, before the Park falls under the purview of the
Competent Authority on the approval of the Executive
Yuan (the cabinet) per Article 5 of this set of Enforcement
Rules, may continue to be situated inside the Park on the
same terms and conditions.
Article 17
The Enforcement Regulation shall be enforced as of the day of
promulgation. |