台湾当局于1990年12月公布的一项有关税收鼓励措施的重要法令,名为“产业改造法案”(Statute for Upgrading Industry,简称SUI),其中第2章全面补充修订了台湾自1960年以来的所有税收鼓励措施,以适应台湾经济情况的发展变化,使税制更有利于公平合理,提高效益,同时减少原税收鼓励措施带来的巨额税收流失。一、1960年至1990年期间台湾的税收鼓励概况台湾自1953年起,随着第一个4年经济计划的实施,就开始采取税收鼓励措施。自那时 An important decree on Taiwan’s tax incentives announced by the Taiwan authorities in December 1990 is called Statute for Upgrading Industry (SUI). Chapter 2 of the Taiwan Statute supplements and revises the Taiwan Statute since 1960 All tax incentives should be adapted to the changes in the economic situation in Taiwan so that the tax system is more conducive to fairness and justice and benefits, while reducing the huge tax losses brought by the original tax incentives. I. Tax Encouragement in Taiwan from 1960 to 1990 At a Glance Taiwan has been adopting tax incentives since 1953 with the implementation of the first four-year economic plan. Since then