Besides this, there are new incentives for additional investment in manufacturing. Companies can enjoy a five-year tax holiday on profits earned from new investments in equipment or facilities. While high-tech firms received many incentives in the past, including low taxes, traditional manufacturers were subject to relatively heavy taxes. This new policy can encourage traditional manufacturers to continue to invest.
此外，製造業所增加的投資，不管是現金增資或是盈餘轉增資，只要是用於添購新設備，這新設備的獲利部分，將可享有五年的免稅優惠，這個政策可以鼓勵產業提高投資意願。