And there is another requirement that must be met to qualify as a biotech or new pharmaceuticals company-the amount spent for research and development work on biotech and new pharmaceuticals in the previous fiscal year must either be at least 5 % of total operating revenues in that same year, or at least 10 % of the company's paid-in capital.
更關鍵者，公司上一年度的生技新藥研發經費，必須占該公司同一年度總營業收入淨額的 5 % 或實收資本額的 10 % 以上，才能被稱作新藥生技公司，也才能享有相關的投資抵免優惠。