台湾最近公布实施《奖励民间参与交通建设条例》,该条例中规定对民间参与交通建设的税收优惠如下: 一、民间参与交通建设的机构,自各该交通建设开始营运后有纳税所得的年度起,最长以五年为限,免缴营利事业所得税。享受上述奖励的民间机构,可自各该交通建设开始营运后有纳税所得的年度起,四年内自行选 Taiwan recently promulgated the Regulations on Encouraging Non-Governmental Participation in Traffic Construction, which stipulates that tax incentives for non-governmental participation in transportation construction are as follows: 1. Non-governmental organizations involved in transportation construction, starting from the year of taxable income after the traffic construction began to operate, Up to five years, exempt from profit-making business income tax. The non-governmental organizations that enjoy the aforesaid awards may, within an annual period of four years from the year of taxable income after the traffic construction starts to operate