獨家》缺乏長期穩定電力 台積電3奈米新廠 - 工程師
By Mia
at 2017-08-08T08:27
at 2017-08-08T08:27
Table of Contents
噓 carryton: 好啊,竹科蓋核電,從此中科南科收回到竹科, 08/08 00:00
→ carryton: 南科晶圓廠也不必再忍受南部的骯髒水源 08/08 00:00
→ carryton: 以後南北的稅收分開,南部要花錢自己賺 08/08 00:00
→ carryton: 舉雙手贊成啦 08/08 00:00
我可能必須給你一個比較正確的觀念
就是不管中科南科竹科被回收到哪裡
他們都是屬於中央的科技部的管轄
簡單來說 現在所有的科學園區都是屬於中央的建設
都是一個保稅專區 所有的進出口都有他特殊的的稅務規訂
很多都是免稅的
https://goo.gl/igqbpQ
https://web.customs.gov.tw/ct.asp?xItem=45155&ctNode=13961
園區事業享有之免稅範圍為何?
依據「科學工業園區設置管理條例」第20條規定:園區事業自國外輸入自用機器、設備,
免徵進口稅捐、貨物稅及營業稅。但於輸入後5年內輸往課稅區者,應依進口貨品之規定
,課徵進口稅捐、貨物稅及營業稅。
園區事業自國外輸入原料、物料、燃料、半製品、樣品及供貿易用之成品免徵進口稅捐、
貨物稅及營業稅。但輸往課稅區時,應依進口貨品之規定,課徵進口稅捐、貨物稅及營業
稅。
園區事業以產品或勞務外銷者,其營業稅稅率為零,並免徵貨物稅,。但其以產品、廢品或
下腳輸往課稅區時,除國內課稅區尚未能產製之產品,依所使用原料或零件課徵進口稅捐
、貨物稅及營業稅外,應依進口貨品之規定,課徵進口稅捐、貨物稅及營業稅;其在課稅
區提供勞務者,應依法課徵營業稅。
所以在科學園區從事製造外銷, 基本上對國家的稅務貢獻微乎其微
只能期待其企業的營所稅
而新竹的營所稅一樣繳到中央
但是中央分配給新竹和台北的統籌分配款,
台北>>>>>>>>>>>>>>>>>>>>>新竹
所以您說要南北分開算, 不如台北新竹分開算吧
這時應該是台北哭吧.
別再偷偷把竹科算到北部去啦 用的是台中的電
然後稅收說是北部的稅收
不過我是舉雙手贊成啦
--
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