{0>ACT FOR DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES<}0{>中小企業發展條例<0}
{0>Chapter 1 General Principles<}0{>第一章總則<0}
{0>Article 1 This Act is enacted for the furtherance of sound development of small and medium enterprises by helping them to improve their operation environments, promoting mutual cooperation, and assisting them to strive for growth with their own efforts.<}0{>第1條 (立法宗旨)為協助中小企業改善經營環境，推動相互合作，並輔導其自立成長，以促進中小企業之健全發展，特制定本條例；<0}
{0>With regard to matter not provided for in this Act, the provisions of other relevant acts and regulations shall apply. <}0{>本例未規定者，適用其他有關法律之規定。<0}
{0>Article 2 The term " small and medium enterprises" used in this Act shall refer to the enterprises which have legally completed company registration or commercial registration under the Act and conform to the standards for identifying small and medium enterprises.<}0{>第2條 本條例所稱中小企業，係指依法辦理公司或商業登記，合於中小企業認定標準之事業。<0}
{0>The standards referred to in the preceding paragraph shall be drawn up by the central competent authority according to the category, capital stock, amount of operating revenue and the number of regular employees and shall be submitted periodically to the Executive Yuan for approval.<}0{>前項認定標準，由中央主管機關按事業種類、資本額、營業額、經常僱用員工數等擬訂，定期報請行政院核定之。<0}
{0>Other government authorities, which administer small and medium enterprise assistance and guidance may, in accordance with their respective operational requirements, formulate separate criteria with loose requirements for objects of assistance and guidance. <}0{>其他機關為辦理中小企業輔導業務，得就業務需要，另定標準，放寬輔導對象。<0}
{0>Article 3 The term "competent authority" used in this Act shall be the Ministry of Economic Affairs at the central government level, the provincial (municipal) government at the province (municipality ) level, and the county (city) government at the county (city) level.<}0{>第3條 本條例所稱主管機關：在中央為經濟部；在直轄市為直轄市政府；在縣(市)為縣(市)政府。<0}
{0>Where any of the matters set forth in this Act involves the functional duties of an authority in charge of a particular enterprise, the competent authority referred to in this Act shall handle such matters in coordination with the said authority in charge of such enterprise.<}0{>本條例所定事項，涉及目的事業主管機關職掌者，由主管機關會同目的事業主管機關辦理。<0}
{0>For enforcement of this Act, government at various levels shall set up or designate a government agency to provide assistance and guidance. <}0{>各級政府為本條例之施行，應設置或指定機構輔導之。<0}
{0>Article 4 For achieving the objectives of this Act, the competent authority concerned shall take appropriate assisting or encouraging measures in respect of the following:<}0{>第4條 主管機關為達成本條例目的，應就左列事項，採取適當之輔導或獎勵措施：<0}
{0>1.Market research and development, <}0{>一市場之調查及開發。<0}
{0>2.Furtherance of rationalization of business operations, <}0{>二經營合理化之促進。<0}
{0>3.Promotion of mutual cooperation, <}0{>三相互合作之推動。<0}
{0>4.Acquisition and securing of production factors and technology, <}0{>四生產因素及技術之取得與確保。<0}
{0>5.Education and training of competent personnel, and <}0{>五人才之培育。<0}
{0>6.Other matters relating to the establishment or sound development of small and medium enterprises.<}0{>六其他有關中小企業之創辦或健全發展之事項。<0}
{0>In formulating the policy, acts and regulations, and measures in the preceding paragraph, the competent authority concerned shall aim the contents at the furtherance of improvement and development of the business operations of small-scaled enterprises without unfair treatment in respect of financial and taxation systems and other related matters.<}0{>主管機關研擬前項政策、法規、措施時，除應促進小規模企業經營之改善與發展外，在金融、稅制及其他有關方面，不得有不公平之待遇。<0}
{0>The central competent authority shall publish a white paper, at the end of each fiscal year, on small and medium enterprises given the enforcement status, the review results and the prospective development of the provisions of the preceding two paragraphs. <}0{>中央主管機關就前二項之實施情形、檢討結果及未來展望，應於每年度終了發布中小企業白皮書，並書明用於中小企業之所有資源。<0}
{0>Article 5 For furthering small and medium enterprises to conduct market research and development activities, the assistance and guidance provided by the competent authority to small and medium enterprises shall be emphasized on the provision of information services, the creation of exclusive brands for their own products, arrangement of marketing channels and/or development of potential market. <}0{>第5條 (提供資訊服務等作為輔導重點)主管機關為輔導中小企業調查或開發市場，應對中小企業提供資訊服務、建立自有品牌、佈置行銷管道或開發市場有關之指導及協助，作為輔導重點。<0}
{0>Article 6 For furthering small and medium enterprises to rationalize their business operations, the assistance and guidance provided by the competent authority shall be emphasized on the following:<}0{>第6條 (為促進中小企業經營全理化之輔導重點)主管機關為促進中小企業經營之合理化，應以左列事項為輔導重點：<0}
{0>1.Research and development and development of new products, <}0{>一　研究發展及新產品之開發。<0}
{0>2.Modernization and renovation of production facilities and improvement of production technology, <}0{>二　設備之更新及生產技術之改良。<0}
{0>3.Improvement of the methods of operational management, <}0{>三　經營管理方法之改進。<0}
{0>4.Expansion of market and acquisition of necessary information, <}0{>四　市場之開拓及資訊之獲得。<0}
{0>5.Conversion and adjustment of the field of business, and <}0{>五　行業之轉換與調整。<0}
{0>6.Acquisition of resources and technical know-how for business operation. <}0{>六　經營要素及技術之取得。<0}
{0>Article 7 For encouraging mutual cooperation between small and medium enterprises, the assistance and guidance to be provided by the competent authority shall be emphasized on the following:<}0{>第7條 (為推動中小企業相互合作之輔導重點)主管機關為推動中小企業相互合作，應以左列事項為輔導重點：<0}
{0>1.Verticle amalgamation of businesses of the trade and establishment and promotion of the satellite-factory system, <}0{>一　業界垂直合併及中心衛星工廠制度之建立與推廣。<0}
{0>2.Horizontal amalgamation of businesses of the trade and establishment and promotion of joint production and marketing system, <}0{>二　業界水平合併及聯合產銷制度之建立與推廣。<0}
{0>3.Mutual fund or cooperative enterprise, <}0{>三　互助基金或合作事業。<0}
{0>4.Technical cooperation and development of common technology, <}0{>四　技術合作與共同技術之開發。<0}
{0>5.Procurement of common equipment, and <}0{>五　共同設備之購置。<0}
{0>6.Establishmant of strategic marketing points. <}0{>六　行銷據點之建立。<0}
{0>Article 8 For assisting small and medium enterprises to acquire and secure production resources and technology, the assistance and guidance to be provided by the competent authority shall be emphasized on the following:<}0{>第8條 主管機關為協助中小企業取得及確保生產因素與技術，應以左列事項為輔導重點：<0}
{0>1.Formation and accumulation of capital, <}0{>一資本之形成及累積。<0}
{0>2.Capital accommodation, <}0{>二資金之融通。<0}
{0>3.Acquisition of land, plant building, equipment, business site and business information, <}0{>三土地、廠房、設備、營業場所及資訊之取得。<0}
{0>4.Personnel training and upgrading of labor productivity,  <}0{>四人才培訓及勞動力之提升。<0}
{0>5.Securing the sources of agricultural and industrial raw materials and technical know-how, <}0{>五原料及技術之確保。<0}
{0>6.Assisting small and medium enterprises to obtain fund from capital market, and <}0{>六中小企業利用資本市場獲取資金之輔導。<0}
{0>7.Upgrading of the level of services and technical skill.<}0{>七服務技術水準之提高。<0}
{0>Article 9 The central competent authority shall set up small and medium enterprise development fund, with the use thereof to be confined to the following:<}0{>第9條 中央主管機關應設置中小企業發展基金，其用途範圍如左：<0}
{0>1.To finance the operating expenses required for carrying out assistance plans, <}0{>一支援輔導計畫所需之經費。<0}
{0>2.To take part in investment and development projects or provide financing assistance and guaranty jointly with financial institutions under the condition that such financial institutions or credit guarantee institutions can not provide financing or guaranty under normal terms and conditions, <}0{>二透過金融機構辦理專案性、緊急性及企業轉型、調適之融資及保證。但以金融機構或信用保證機構，不能按通常條件提供融資或保證者為限。<0}
{0>3.To make investment in small and medium enterprise development companies, or to take part in investment in small and medium enterprise with small and medium enterprises development companies,financial institutions and identified investment institutions.<}0{>三投資中小企業開發公司，或透過中小企業開發公司、金融機構與經認可的投資機構，共同投資中小企業。<0}
{0>4. To provide financial support to the juridical persons institutions that are incorporated to conduct the activities specified in Article 4 , and <}0{>四資助為辦理第四條所定業務而設立之機構或法人。<0}
{0>5.Other purposes relating to the furtherance of sound development of small and medium enterprises and as specified in this Act .<}0{>五其他有關促進中小企業健全發展及本條例規定之用途。<0}
{0>For the income-expenditures, safeguarding and utilization of the small and medium enterprise development fund, a small and medium enterprise development fund management committee shall be formed, with its organization structure and the regulations for income and expenditure, safeguarding and utilization of the fund to be stipulated by the Executive Yuan. <}0{>為中小企業發展基金之收支、保管及運用，應設置中小企業發展基金管理委員會；其組織及本基金之收支、保管及運用辦法，由行政院定之。<0}
{0>Article 10 The small and medium enterprise development fund shall be derived from the following sources:<}0{>第10條 (中小企業發展基金之來源)中小企業發展基金之來源如左：<0}
{0>1.Appropriation from the annual budget programmed by the central government, <}0{>一　中央政府逐年編列預算撥充。<0}
{0>2.Appropriation from other special-case funds, <}0{>二　其他專案基金撥充。<0}
{0>3.Donation from individuals or public and private business organizations or groups, <}0{>三　公民營企業團體或個人之捐贈。<0}
{0>4.Interests accrued on the fund, and <}0{>四　基金之孳息。<0}
{0>5.Other associated income.<}0{>五　其他收入。<0}
{0>The donation referred to in item 3 the preceding paragraph may, when certified by the competent authority, be deductible from the total income of the current year, free from any restriction on the amount, in accordance with the Income Tax Act. <}0{>前項第三款之捐贈，經主管機關之證明，依所得稅法之規定，准在當年度所得中減除，不受金額之限制。<0}
{0>Article 11 The provincial (municipal) and the county (city) competnet authority (henceforth referred to as “local competnet authority) may, taking into account of the specific development requirements of small and medium enterprises, under its jurisdiction, draw up assistance plan and formulate budget, and shall be responsible for the execution.<}0{>第11條 直轄市、縣(市)主管機關(以下簡稱地方主管機關)得視中小企業發展特性之需要，擬定輔導計畫，並編列預算負責執行。<0}
{0>To carry out the assistance plan referred to in the preceding paragraph, the local competent authority may apply to the small and medium enterprise developmant fund for subsidy or assist the small and medium enterprises to obtain capital accommodation under special projects. <}0{>地方主管機關為前項輔導計畫之推行，得向中小企業發展基金申請補助，或協助中小企業取得專案融資。<0}
{0>Article 12 The competent authority may, taking into account of actual requirements, cooperate with or consign to public and/or private research and service institutions, financial institutions, credit guarantee institutions, trade promotion institutions, industrial and/ or commercial organizations or other agencies for execution of the assistance activities under this Act ; <}0{>第12條 主管機關辦理本條例之輔導業務，應視需要，聯合或委託公私立研究服務機構、金融機構、信用保證機構、貿易促進機構、工商業團體或其他機關團體共同辦理，<0}
{0>and shall set up separate assistance systems in connection with respectively the operations including financial accommodation, operational management, production technology, research and development information management, industrial safety, pollution control, marketing, mutual cooperation,and quality reinforcement,etc.<}0{>並分別建立財務融通、經營管理、生產技術、研究發展、資訊管理、工業安全、污染防治、市場行銷、互助合作及品質提升等輔導體系。<0}
{0>The regulations governing establishment up and supervision of the assistance systems shall be drawn up by the central competent authority and submitted to the Executive Yuan for approval. <}0{>前項輔導體系之建立及輔導辦法，由中央主管機關擬訂，報請行政院核定之。<0}
{0>Article 12- 1 In enacting or adjusting acts related to small and medium enterprises, government at various levels shall review the operation scales or characteristics of small and medium enterprises, so that small and medium enterprises.may obey them .<}0{>第12-1條 各級政府於制(訂)定或修正與中小企業有關之法規時，應衡量中小企業之經營規模及特性，以利中小企業遵行。<0}
{0>The central competent authority shall review regulaarly the acts related to small and medium enterprises on term, and judge the adapt ability of small and medium enterprises, and the influence to small and medium enterprises, and take a review report to the Legislative Yuan yearly. <}0{>中央主管機關應定期檢討與中小企業有關之法規，評估中小企業適應能力及對中小企業之影響，於年度終了三個月內，向立法院提出檢討報告。<0}
{0> Chapter 2 Financing Facilities and Guaranty<}0{>第二章融資與保證<0}
{0>Article 13 For satisfying the capital requirements of small and medium enterprises, the central competent authority shall coordinate with financial institutions and credit guarantee institutions to enhance their respective functions of providing financing and guaranty to small and medium enterprises.<}0{>第13條 為充裕中小企業資金，中央主管機關應協調有關金融機構、信用保證機構，加強對中小企業融資、保證之功能。<0}
{0>For satisfying the capital requirements of small and medium credit guarantee institutions which estabilished by government with 4, Article 12 of the Bank Act, and identified by the central finacial competent authority, the central financial competent authority shall program budget to donate and financial institutions shall coordinate with for donation.<}0{>為充裕中小企業信用保證機構之資金，中央主管機關應編列預算捐助該機構，以維持其應有之保證能量，與該機構簽約之金融機構亦應配合捐助，主管機關並得向企業界勸募。<0}
{0>The amount of the donation from varios financial institutions of preceding paragraph, taking into the actual requirements, may be increased avanually until 35% of the total donative amount, and be determined by the central finacial competent according to their safekeeping amount, overdue ratio, substitute pay off amount, giving credit remnant amount, net value, profit and loss situation, and donate amount.<}0{>前項各金融機構捐助之總額，得視需要逐年增加至總捐助額百分之三十五，由中央主管機關依其送保金額與逾期比率及代位清償金額，對企業授信餘額、淨值、盈虧情形及已捐助金額等定之。<0}
{0>The central competent authority shall help small and medium enterprises to get the loan from banks, and take the review results of each fiscal year to the Legislative Yuan. <}0{>中央主管機關應主動協助中小企業取得銀行貸款，並將年度執行成果報告送立法院。<0}
{0>Article 14 All banks throughout the Republic of China shall, within the scope of their respective business, elevate the ratio of financing facilities provided to small and medium enterprises and shall set up small and medium enterprises assistance center in order to enhance the provision of relevant services. <}0{>第14條 (提高融資比例及設置中小企業輔導中心)全國各銀行在其經營業務範圍內，應提高對中小企業之融資比例，並應設置中小企業輔導中心，加強服務。<0}
{0>Article 15 The competent authority shall coordinate various agencies to make ample budget available for providing special loans to small and medium enterprises, and instruc sponsoring banks to provide special or emergency financing facilities or to extend loans to meet with the requirements of enterprises implementing business converting projects or adapting to the change of economic situation; <}0{>第15條 (責成主辦銀行辦理專案性融資、緊急融資或配合企業轉型調適貸款)主管機關應協調有關單位寬籌中小企業專案貸款資金，責成主辦銀行辦理專案性、緊急性融資或配合企業轉型調適之貸款；<0}
{0>and to elevate, when necessary, the ceiling of such financing, loans and guaranty. <}0{>必要時，並得提高融資貸款及保證額度。<0}
{0>Article 16 The term "special financing" used in the preceding Article shall refer to the financing provided to small and medium enterprises carrying out any of the following projects:<}0{>第16條 (專案性融資之意義)前條所稱專案性融資，係指對中小企業為辦理左列計畫所提供之融資：<0}
{0>1.Operational project for reinforcement of compeitiveness;<}0{>一　提高競爭能力之經營計畫。<0}
{0>2.Research and development, pollution control or market expansion project:;<}0{>二　研究發展、防治污染、拓展市場計畫。<0}
{0>3.Project for creation of new product(s) or upgrading the quality of product(s);<}0{>三　創新產品、提升品級計畫。<0}
{0>4.Factory relocation project which must be carried out so as to meet with the requirements of environmen protection , urban planning, or road construction or other infrastructural projects sponsored by the governmnet;<}0{>四　配合環境保護、都市計畫、道路或其他由政府興辦之公共設施，必須遷廠之計畫。<0}
{0>5.Any other special projects as approved by the competent authority <}0{>五　其他經主管機關核定之專案計畫。<0}
{0>Article 17 The term "emergency financing facilities " as used in Article 15 shall refer to the following financing provided to small and medium enterprises:<}0{>第17條 (緊急性融資之意義)第十五條所稱緊急性融資，係指對中小企業所提供之左列融資：<0}
{0>1.Loan provided as revolving fund in support of production and sales during the period of significant economic crisis;<}0{>一　重大經濟變故期間，產銷週轉貸款。<0}
{0>2.Loan required for recovery of significant natural disaster; or <}0{>二　重大天然災害復舊貸款。<0}
{0>3.Other loan as required to cope with emergency events. <}0{>三　其他緊急應變貸款。<0}
{0>Article 18 The term "loans to meet with the requirements of enterprises implementing business converting projects or adapting to the change economic situation " used in Article 15 shall refer to any of the following loans extended to small and medium enterprises:<}0{>第18條 (配合企業轉型調適之貸款之意義)第十五條所稱配合企業轉型、調適之貸款，係指對中小企業所提供之左列貸款：<0}
{0>1.Loan provided as revolving fund in support of production and sales during the period of economic recession;<}0{>一　經濟景氣衰退期間，產銷週轉貸款。<0}
{0>2.Loan required for procurement of replacement or additional machinery and equipment in the course of business conversion;<}0{>二　行業轉換時、更換或添置機器設備貸款。<0}
{0>or 3.Loan required for procurement of automation equipment for improvement of productivity. <}0{>三　提高生產力，添置自動化設備貸款。<0}
{0>Article 19 Funds appropriated from the small and medium enterprise development fund for participate in the loans or guaranties spon- sored by financial institutions or credit guarantee institutions in accordance with the preceding three Articles; <}0{>第19條 (由中小企業發展基金發展基金撥款參與貸款或保證)金融機構或信用保證機構辦理前三條之貸款或保證者，得由中小企業發展基金撥款參與貸款或保證；<0}
{0>the ratio of such appropriations may be determined by the competent authority in accordance with the actual requirements.<}0{>其比例由主管機關依實際需要核定之。<0}
{0>With regard to the bad debts resulted from causes which are not attributable to the intentional act, gross negligence or malpractice of the personnel handing the relevant matters set forth in the preceding paragraph, they shall be fully indemnified from damage liabilities and exmpt from disciplinary measures, according to the provisions of item 1,Article 77 of the Audit Act. <}0{>前項各有關經辦人員，對非由於故意、重大過失或舞弊情事所造成之吊帳，依審計法第七十七條第一款之規定免除全部之損害賠償責任，並免除予以糾正之處置。<0}
{0>Article 20 The competent authority concerned may coordinate the financial institutions and/or credit guarantee enterprises to give priority to small and medium enterprises, which have sound management, financial and accounting systems and have paid up all taxes due, in providing financing facilities and guaranties. <}0{>第20條 (對財務健全、依法繳稅之中小企業予以優惠融資保證)對經營管理、財務及會計制度健全，依法繳清應納稅捐之中小企業，主管機關得協調有關金融機構、信用保證事業，優先給予融資、保證。<0}
{0>Article 21 Where the operation of a small or medium enterprise is affected or it has to move to another place in order to meet with the requirements of environmental protection, urban planning, or road construction or other projects sponsored by the government, the competent authority shall assist it to apply for operating revolving loan or relocation loan from financial institution , and assist it to aquire the land required for factory relocation, when it is deemed necessary. <}0{>第21條 (因環保等原因而遷移時，主管機關之協助週轉貸款及取得遷廠用地)中小企業因配合環境保護、都市計畫、道路或其他由政府舉辦之建設，而業務受到影響或有其遷移必要者，主管機關應協助其透過金融機構辦理週轉貸款、遷移貸款；必要時，並應協助其取得遷廠用土地。<0}
{0>Article 22 Where a small or medium enterprise suffers great damages caused by natural disaster, the competent authority shall coordin- ate the financial authority for tax exemption or reduction or other remedies. <}0{>第22條 (稅捐減免或其他救助)中小企業因天災而受重大損害時，主管機關應協調財政機關辦理稅捐減免或其他救助。<0}
{0>Article 23 In order to prevent small and medium enterprises from involvement in domino effect resulted from the close-down of their respective related enterprises, the competent authority may coordinate and assist industrial associations to establish, either separately or jointly, mutual guaranty fund(s) for prevention of chain close-down of small and medium enterprises so as to provide credit guarantee in respect of special financing facilities for the small and medium enterprises having financial or operational difficulties in such cases.<}0{>第23條 (防止中小企業連鎖性倒閉互助保證金之設置)為防止中小企業受業務往來企業倒閉之牽累而發生連鎖倒閉，主管機關得協調、輔導產業同業公會，設置或聯合設置防止中小企業連鎖性倒閉互助保證基金，對因此發生週轉或業務困難之中小企業，提供特別融資之信用保證。<0}
{0>The small and medium enterprise development fund may, when necessary, contribute to such mutual guaranty fund(s) at the initial stage upon its (their) establishment. <}0{>互助保證基金設立初期，必要時，得由中小企業發展基金捐助之。<0}
{0> Chapter 3 Operation Management, Market and Product Development<}0{>第三章經營管理、市場與產品之開發<0}
{0>Article 24 The competent authority may establish or assist the private sector to establish a small and medium enterprise guidance and service center, and may cooperate with relevant public and private institutions to provide small and medium enterprises with the following guidance and services:<}0{>第24條 (中小企業服務中心指導之設置及其服務項目)主管機關得設置或輔導民間設置中小企業指導服務中心，並得聯合公民營相關機構，共同對中小企業提供左列指導服務：<0}
{0>1.Business operation diagnosis;<}0{>一　企業經營診斷。<0}
{0>2.Improvement of the marketing and production technology, operation management and financial structure of small and medium enterprises;<}0{>二　中小企業銷售、生產技術、經營管理及財務結構之改善。<0}
{0>3.Training of magagement or technical personnel of small and medium enterprises;<}0{>三　中小企業管理或技術人員之訓練。<0}
{0>4.Production and market information and consultation services; and <}0{>四　產銷資訊及諮詢。<0}
{0>5.Other relevant businesses activties. <}0{>五　其他相關業務。<0}
{0>Article 25 For improvement of the operating efficiency and reinforcement of the competitiveness of small and medium enterprises, the competent authority may assist small and medium enterprises to jointly engage in activities such as production, marketing, procurement, transportation, cooperation in technology development, and research and development. <}0{>第25條 (輔導中小企業共同從事生產等)主管機關為增進中小企業經營效率，加強其競爭能力，得輔導中小企業共同從事生產、行銷、採購、運輸及合作開發技術與研究發展等事項。<0}
{0>Article 26 The central competent authority may work jointly with relevant institutions, universities and colleges in the training of professionals in the fields of operation diagnosis and business administration so as to provide small and medium enterprises with guidance and services. <}0{>第26條 (專業人才之培訓)中央主管機關得聯合相關機構及大專院校，培訓經營診斷及企業管理專業人才，提供對中小企業之指導服務。<0}
{0>Article 27 The competent authorities may provide necessary assistance to various industrial associations or industrial and commercial organizations which have a dedicated service unit responsible for providing services to small and medium enterprises. <}0{>第27條 (對各產業、同業公會等之專責服務單位之協助)各產業同業公會或工商業團體，其設有專責服務單位，對其中小企業會員提供服務者，主管機關得給予必要之協助。<0}
{0>Article 28 For encouraging small and medium enterprises to manufacture quality and/or high value-added products or service, and to expand export market, the competent authority shall provide, in conjunction with institutions concerned, technical and marketing guidance and assist medium and small enterprises to particioate in orseas exhibition, acquire market information, make joint advertizing activities, trademark registration, patent application, or establish joint distribution warehouses abroad.<}0{>第28條 為鼓勵中小企業製造高級產品、高附加價值產品或服務，開拓外銷市場，主管機關應會同有關機構予以技術及行銷指導，並協助參加國外展覽，獲取市場情報，辦理聯合廣告、註冊商標、申請專利或在國外共同設置發貨倉庫。<0}
{0>Where the plan of a small or medium enterprise for manufacturing quality and/or high value-added products or service planning has been evaluated and approved by the competent authority in onjunction with authorities concerned, the said small or medium enterprise may apply to the small and medium enterprise development fund to subsidize the expenses incurred in product and market developments. <}0{>前項高級產品，高附加價值產品製造或服務計畫，經主管機關會同有關機關評鑑後認許者，得申請中小企業發展基金補助其產品及市場開發費用。<0}
{0>Article 29 For upgrading the level of production skill of small and medium enterprises, the competent authority may entrust technical service institutions or retain technical experts to make research and development for new products or to acquire advanced technology for providing relevant guidance and services to various industries.<}0{>第29條 (委託技術機構或聘請專家提供服務與指導)主管機關為輔導中小企業提高生產技術水準，得委託技術機構或聘請專家，為各行業研究開發新產品或引進新技術，提供指導與服務。<0}
{0>For transfer of new products or advanced technology, the competent authority may collect reasonable charges for amortiza-tion of costs incurred; If necessary, these charges may also be partly subsidized by the small and medium enterprise develop-ment fund. <}0{>前項新產品或新技術之移轉，得由主管機關酌收成本費用；必要時，得由中小企業發展基金補助之。<0}
{0>Article 30 In order to assist small and medium enterprises for research and development, the competent authority may cooperate with appropriate technology research institutes in the establishment of institutes or places for exclusive use by small and medium enterprise conducting research , testing and development of technical skill and/or new products.<}0{>第30條 為協助中小企業研究發展，主管機關得與適當之技術研究機構合作，設立專為中小企業提供研究、試驗、開發技術、產品及服務之機構或場所。<0}
{0>Small and medium enterprises may apply for use, by paying necessary charges, the equipment and facilities of the institutes or places set forth in the preceding to conduct experiment and research activities. <}0{>中小企業得支付費用，申請利用前項機構或場所之設備，從事試驗研究。<0}
{0>Article 31 The competent authority may, when it deems necessary, negotiate with public or private enterprises for appointment of their respective technical personnel, amd support and assistance system to provide guidance in the fields of production skill or service know-how as required by small and medium enterprises. <}0{>第31條 （洽商公民營企業指派技術人員提供中小企業生產技術或服務技術之輔導）主管機關於必要時，得洽商公民營企業指派其技術人員，支援輔導體系，提供中小企業所需生產技術或服務技術之指導。<0}
{0>Article 32 The central competent authority may, acting in concert woth the central financial authority, assist in the establishment of a small and medium enterprise development company to make direct or indirect investment in the small and/or medium enterprises having development potentiality and to provide consulting services and other business services in connection with domestic and/or overseas technical cooperation, market and product development or investment.<}0{>第32條 中央主管機關得設立或輔導設立中小企業開發公司，對有發展潛力之中小企業，直接或間接投資，提供國內外技術合作、市場與產品開發或投資之諮詢顧問服務及其他相關業務。<0}
{0>The central competent authority shall provide assistance to the institutes and juridical persons which are established for carrying out the activities specified in Article 4 of this Statute.<}0{>中央主管機關應協助為辦理第四條所定業務而設立之機構及法人。<0}
{0>The central competent authority may coordinate the central financial authority, in charge of banking business, for its approval of the participa-tion of banks in the said small and medium enterprise development company so as to enable them to directly provide services referred to in the preceding paragraph.<}0{>中央主管機關得協調銀行法之主管機關，核准銀行參與中小企業開發公司，逕行辦理前項業務。<0}
{0>The small and medium enterprise development fund may take part in the investment for capital formation for the small and medium enterprise development company.<}0{>中小企業開發公司所需資本，得由中小企業發展基金參與投資。<0}
{0>The regulations governing establishment and operation of the small and medium enterprise development company, and the standard and proportion of investment made by the small and medium enterprise development fund shall be stipulated by the Executive Yuan. <}0{>中小企業開發公司之設立營運管理辦法、中小企業發展基金參與投資之標準及比例，由行政院定之。<0}
{0> Chapter 4 Tax Remittance<}0{>第四章稅捐之減免<0}
{0>Article 33 Where an investor provides a parcel of land in an industrial zone as his capital investment in a small or medium enterprise, and the said medium or small enterprise agrees to allow the investor to furnish the stock(s) of the said small or medium enterprise acquired by the said investor as the security for his payment of taxes, then the land value increment tax payable by the said investor may be paid in five equal installments in five consecutive years from the year in which the said parcel of land is committed to the investment.<}0{>第33條 以工業區土地作價投資於中小企業者，經該中小企業同意，以該中小企業所取得之該中小企業之股票作為納稅擔保，投資人應繳納之土地增值稅，得自該項土地投資之年分起，分五年平均繳納。<0}
{0>The land to be invested under the preceding paragraph shall be used only by the said small or medium enterprise for its own. If the land is not used by the said small or medium enterprise for its own or is transferred to any other person, the outstanding land value increment tax shall be paid, in a lump sum, by the investor. <}0{>前項投資之土地，以供該中小企業自用者為限；如非供自用或再轉讓時，其未繳之土地增值稅，應由投資人一次繳清。<0}
{0>Article 34 Where a small or medium enterprise has moved, on account of any of the following causes, its factory or plant into an industr- ial zone, an industrial zone under an urban plan, or an industrial land designated in accordance with the act for Encourage-ment of Investment prior to the enforcement of this Act, the land value increment Tax payable on the sale or transfer of its original factory or plant site (land) shall be levied at the lowest tax rate:<}0{>第34條 中小企業因左列原因之一，遷廠於工業區、都市計畫工業區或於本條例施行前依獎勵投資條例編定之工業用地，其原有工廠用地出售或移轉時，應繳之土地增值稅，按其最低級距稅率徵收：<0}
{0>1.Where the original factory land does not meet with the zoning requirements upon implementation of the urban planning or zoning plan;<}0{>一工廠用地，因都市計畫或區域計畫之實施，而不合其分區使用規定者。<0}
{0>2.Where the relocation of factory or plant is applied by the said small or medium enterprise and is approved by the competent authority due to the difficulties in making necessary improvement to meet with the requirements for pollution control, public safety or maintenance of natural landscape; and <}0{>二因防治污染、公共安全或維護自然景觀之需要，而有改善之困難，主動申請遷廠，並經主管機關核准者。<0}
{0>3.Where the relocation of factory or plant implemented under the initiative assistabnce of the government.<}0{>三經政府主動輔導遷廠者。<0}
{0>Where the new factory land of a small or medium enterprise is transferred to anther party ( or other partied) within three years after the factory relocation made under the preceding paragraph, the reduced portion of land value increment tax reduced while assessing such tax on the original factory land sold or transferred prior to the factory relocation shall be assessed supplementarily in accordance with the act. <}0{>依前項規定遷建工廠後三年內，將其工廠用地轉讓讓於他人者，其遷廠前出售或移轉之原有工廠用地所減徵之土地增值稅部分，應依法補徵之。<0}
{0>Article 35 The research and development expenses and/or experiment expenses incurred by a small or medium enterprise in the impro- vement of production skill and/or development of new products may be deductible from the current year taxable income of the said small or medium enterprise. <}0{>第35條 中小企業為改進生產技術、發展新產品而支付之研究發展、實驗費用，准在當年度課稅所得內減除。<0}
{0>For any instrument and equipment used for research and development, experiment or quality inspection purposes, if its service life is more than two years, the depreciation thereof may be accelerated by one half (1/2) of the number of years applicable as listed in the table of service life of fixed assets annexed to the Income Tax Act. <}0{>供研究發展、實驗或品質檢驗用之儀器設備，其耐用年數在二年以上者，准按所得稅法固定資產耐用年數表所載年數，縮短二分之一計算折舊；<0}
{0>Balance of service life in a length of less than one year after the depreciation acceleration shall not be taken into account. <}0{>縮短後餘數不滿一年者，不予計算。<0}
{0>Article 36 A small and medium-sized enterprise may retain and withhold from distributing a surplus earning in an amount not exceeding double the amount of its paid-in capital. In case the retained and undistributed earnings exceed the aforesaid limit, any additional surplus earning retained in each year thereafter shall be free from the restriction stipulated in the Income Tax Act after as profit seeking enterprise income tax at the rate of 10% has been surcharged.<}0{>第36條 中小企業得在不超過已收資本額一倍之限度內，保留盈餘，不予分配；超過以上限度而不分配者，就其每一年度再保留之盈餘，於加徵百分之十營利事業所得稅後，不受所得稅法之限制。<0}
{0>The retain and withhold from distributing a surplus earning after 1998 until then, shall obey the Income Tax Acts, and not apply to the preceding paragraph. <}0{>八十七年度及以後年度之保留盈餘，應依所得稅法規定辦理，不適用前項規定。<0}
{0>Article 36- 1 Small and medium enterprises development companies may raise the preparation to investive loss, under 20% of the investive amount, so as to compensate for actual loss. <}0{>第36-1條 中小企業開發公司對成立未滿五年之中小企業投資，得經中央財政主管機關核准，按其投資總額百分之二十範圍內，提撥投資損失準備，供實際發生損失時充抵之。<0}
{0>If there is no actual loss situation within 5 years, they shall turn the raising preparation to be the benefit of the 5th year.<}0{>在提撥五年內若無實際投資損失發生時，應將提撥之準備轉作第五年度收益處理。<0}
{0>When corporations caculate the clearing accounts income due to cancellation, rescission, revocation, mergence,or transference with Article 75, of the Income Tax Act, the accumulate remaining amount from the investive loss prepation within the preceding paragraph, shall turn to be the benefit of the same year. <}0{>公司因解散、撤銷、廢止、合併或轉讓依所得稅法第七十五條規定計算清算所得時，依前項規定提撥之投資損失準備有累積餘額者，應轉作當年度收益處理。<0}
{0> Chapter 5 Public Procurement Projects or Public Works<}0{>第五章公共採購或公共工程之配合發展<0}
{0>Article 37 Governments at various levels and government-owned enterprises shall assist small and medium enterprises to acquire busin- ess opportunities in making public announcements for procurement projects or construction of public works. <}0{>第37條 (協助中小企業取得各級政府公告採購或興辦工程業務之機會)各級政府及公營事業進行公告採購或興辦公共工程，應協助中小企業取得業務機會。<0}
{0>Article 38 For making public announcement for procurement projects, consturction of public works or for entrustment of research and development tasks, government at various levels and government-owned enterprises shall, based on actual requirements, establish qualification requirement and registration system in respect of small and medium enterprises eligible for acting as a supplier or bidder. <}0{>第38條 (建立供應廠商或提供廠商之中小企業資格及登錄制度)各級政府及公營事業辦理公告採購、公共工程或委託研究發展工作者，應依實際需要，建立供應廠商或投標廠商之中小企業資格及登錄制度。<0}
{0> Chapter 6 Supplementary Provisions<}0{>第六章附則<0}
{0>Article 39 The Executive Yuan may form a Small and Medium Enterprise Policy Deliberation Committee to be in charge of planning and reviewing the small and medium enterprise development policy. The organizational rules shall be stipulated by the Executive Yuan. <}0{>第39條 (中小企政策審議委員會之設置及其組織規程)行政院為審議中小企業發展政策，得設置中小企業政策審議委員會；其組織規程，由行政院定之。<0}
{0>Article 40 This Statute shall come into force from the date of promulgation<}0{>第40條 本條例自公布日施行。<0}