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IncomeTax
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives Related Explanation
1. Private institutions participating in major infrastructure projects
1. A private institution participating in a major infrastructure project may be exempted from profit-seeking enterprise income tax for a maximum period of 5 years from the year in which taxable income is derived after the commencement of the operation of such project.
1. It is stipulated in Article 36 of the Act for Promotion of Private Participation in Infrastructure Projects.
2. The term “participating in a major infrastructure project” means that a private institution participates in an infrastructure project which is classified under the Scope of the Major Infrastructure Projects of the Act for Promotion of Private Participation in Infrastructure Projects.
2. A private institution participating in a major infrastructure project may credit 5% to 20% of the certain expenditures incurred against the profit-seeking enterprise income tax payable in the then current year. In case the amount of the profit-seeking enterprise income tax payable in the then current year is less than the creditable amount, the balance thereof may be credited against the profit-seeking enterprise income tax payable in the 4 ensuing years. The amount of the tax credit against the profit-seeking enterprise income tax payable in each year shall not exceed 50% of the amount of the profit-seeking enterprise income tax payable in the then current year for the private institution except in the last year of the said 4-year period.
1. It is stipulated in Article 37 of the Act for Promotion of Private Participation in Infrastructure Projects.
2. The certain expenditures incurred refer to the funds invested in the equipment or technology used for construction or operation of the infrastructure project, disbursed for the procurement of equipment or technology for pollution control, or invested in research, development, and personnel training.
2. Profit-seeking enterprises which subscribe for or underwrite the registered stock issued by a private institution participating in a major infrastructure project upon its incorporation or expansion
Where a profit-seeking enterprise subscribes for or underwrites the registered stock issued by a private institution participating in a major infrastructure project upon its incorporation or expansion, and has held such registered stock for a period of 4 years or more, such profit-seeking enterprise, starting from the fifth year of the date on which such profit-seeking enterprise has held such registered stock, may credit up to 20% of the price paid for acquisition of such stock against the profit-seeking enterprise income tax payable in the then current year. In case the amount of the profit-seeking enterprise income tax payable is less than the creditable amount, the balance thereof may be credited against the profit-seeking enterprise income tax payable in the 4 following years.
The amount of the tax credit against the profit-seeking enterprise income tax payable in each year shall not exceed 50% of the amount of the profit-seeking enterprise income tax payable in the then current year for the profit-seeking enterprise except in the last year of the said 4-year period.
It is stipulated in Article 40 of the Act for Promotion of Private Participation in Infrastructure Projects.
3. Biotech and new pharmaceuticals companies approved by the Ministry of Economic Affairs
A biotech and new pharmaceuticals company may credit up to 35% of the funds invested in research, development, and personnel training against the profit-seeking enterprise income tax payable for a period of 5 years, starting from the year in which the company begins to pay the payable profit-seeking enterprise income tax. In the case that the research and development (“R&D”) expenditure of the then current year is greater than the average R&D expenditure of the previous two years, or the personnel training expenditure of the then current year is greater than the average personnel training expenditure of the previous two years, 50% of the excess amount may be credited against the profit-seeking enterprise income tax payable.
The amount of the tax credit against the profit-seeking income tax payable in each year shall not exceed 50% of the amount of the profit-seeking enterprise income tax payable in the then current year for the biotech and new pharmaceuticals company except in the last year of the said 5-year period.
1. It is stipulated in Article 5 of the Act for the Development of Biotech and New Pharmaceuticals Industry.
2. The term “biotech and new pharmaceuticals industry" refers to the industry that deals in new drugs, and high-risk medical devices, as well as emerging biotech and pharmaceutical products used by human beings, animals, and plants.
3. The term "biotech and new pharmaceuticals company" refers to a company in the biotech and new pharmaceuticals industry that is organized and incorporated in accordance with the Company Act and engages in the research, development, and manufacture of new drugs, and high-risk medical devices, as well as emerging biotech and pharmaceutical products.
4. The term "new drug" refers to a drug that has a new ingredient, a new therapeutic effect,or a new administration method as verified by the central competent authorities.
5.
Those companies which propose to apply to the Ministry of Economic Affairs for review and approval as a biotech and new pharmaceuticals company shall meet the following requirements:
(1) A company having carried out initial R&D of biotech and new pharmaceuticals, having conducted pre-clinical trials, having received authorization from the national or international competent authority of the industry to proceed with human clinical trials or field testing, or having been listed by or receiving a manufacturing permit from the national or international competent authority of the industry as being eligible to market or manufacture the biotech and new pharmaceutical products; however, the terms of these regulations are not applicable to the biotech and new pharmaceuticals for which the total work of the R&D has been carried out overseas.
(2) The R&D expenditures on the biotech and new pharmaceuticals of the current year or the previous year of application  shall exceed a minimum of 5% of the operating revenue of the same year for the biotech and new pharmaceuticals company, or the R&D expenditures of the current year or the previous year shall exceed a minimum of 10% of the paid-in capital of the current year for the company.
(3) A minimum of 5 persons of a university level of education or above shall be assigned to specific duties in relation to the R&D of biotech and new pharmaceuticals.
(4) A company is not found to have committed serious acts in violation of environmental protection, labor, food safety and sanitation laws for the past three years.
6. The Ministry of Economic Affairs shall at the time of the review and approval of the application seek the opinions of the Ministry of Finance, the Ministry of Health and Welfare, the Council of Agriculture, Executive Yuan, and experts and scholars for consideration.
4. Profit-seeking enterprises which are shareholders in a biotech and new pharmaceutical company approved by the Ministry of Economic Affairs
Where a profit-seeking enterprise subscribes for or underwrites the stock issued by a biotech and new pharmaceuticals company and has been a registered shareholder of such biotech and new pharmaceuticals company for a period of 3 years or more, the said profit-seeking enterprise may credit up to 20% of the price paid for acquisition of such stock against the profit-seeking enterprise income tax payable for a period of 5 years from the year in which the company begins to have the payable profit-seeking enterprise income tax; provided that the such biotech and new pharmaceuticals company has not applied for exemption from profit-seeking enterprise income tax or investment credit for shareholders based on the subscription or underwriting price under other applicable laws and regulations.
However, in the case that the said profit-seeking enterprise is a venture capital company (“VC”), the tax credit shall be enjoyed by such VC’s profit-seeking enterprise shareholders. Such VC’s profit-seeking enterprise shareholders may claim a tax credit against their profit-seeking enterprise income tax payable based on the aforementioned amount originally creditable by the VC hereof and in proportion to their respective shareholdings in the VC, for a period of 5 years from the fourth year of the date on which the VC has become a registered shareholder of such biotech and new pharmaceuticals.
1. It is stipulated in Article 6 of the Act for the Development of Biotech and New Pharmaceuticals Industry.
2. The definition of “biotech and new pharmaceuticals industry," "biotech and new pharmaceuticals company," and "new drug," and the necessary requirements and review and approval procedure for the "biotech and new pharmaceuticals company" are the same as in the regulations of the preceding tax credits for R&D and personnel training.
5. Top executives and technology investors participating in the operation of biotech and new pharmaceutical companies approved by the Ministry of Economic Affairs
New stock issued by a biotech and new pharmaceuticals company to top executives and technology investors in return for their knowledge and technology shall be excluded from the amount of their individual or profit-seeking income tax of the then current year. However, in the case that such stock is transferred, bestowed, or distributed as estate, the total transferring price or the market value of the stock at the time of bestowal or distribution as estate shall be deemed as revenue generated in that tax year. Such revenue less the acquisition cost shall be reported in the relevant income tax return. It is stipulated in Article 7 of the Act for the Development of Biotech and New Pharmaceuticals Industry.
6. Companies limited by shares investing in the construction of new towns
Companies limited by shares may credit up to 20% of the total investment amount of construction of new towns against the profit-seeking enterprise income tax payable in the then current year. In the case the amount of profit-seeking enterprise income tax payable is less than the creditable amount, the balance thereof may be credited against the profit-seeking enterprise income tax payable in the 4 following years.
1. It is stipulated in Subparagraph 1, Paragraph 1, Article 14 of the New Town Development Act.
2. The term “the then current year” refers to the year of the completion of the allocation and registration of the cadastre for the land within the area in which a company limited by shares invests.
7. Companies limited by shares investing in a designated area in new towns and engaging in an industry which is recognized to be beneficial to the development of such towns
Where a company limited by shares operates in a designated tax-reduction area in new towns and engages in an industry which is recognized to be beneficial to the development of such town, such company, after the commencement of the operation, may credit up to 20% of the total investment amount against the profit-seeking enterprise income tax payable in the then current year. In case the amount of the profit-seeking enterprise income tax payable in the then current year is less than the creditable amount, the balance thereof may be credited against the profit-seeking enterprise income tax payable in the 4 following years.
1. It is stipulated in Subparagraph 1, Paragraph 1, Article 24 of the New Town Development Act.
2. The term “the commencement of operation” refers to the day when sale of products or provision of services begins after the investment plan is completed.
8. Urban renewal business institutions investing in the urban renewal business
An urban renewal business institution organized as a company limited by shares invests in the urban renewal business of an implemented urban renewal area designated by the competent authority, such institution may credit up to 20% of the total investment amount against the profit-seeking enterprise income tax payable for the year which the urban renewal business plan has completed. In the case the amount of the profit-seeking enterprise income tax payable is less than the creditable amount, the balance thereof may be credited against the profit-seeking enterprise income tax payable in the 4 following years.
The amount of the tax credit against the profit-seeking enterprise income tax payable in each year shall not exceed 50% of the amount of the profit-seeking enterprise income tax payable in the then current year for a company except in the last year of the said 4-year period.
1. It is stipulated in Article 49 of the Urban Renewal Act.
2. The term “the total investment amount” refers to the planning and design fees which were incurred during the stage of the planning and design for the implementation of the urban renewal business according to the urban renewal business project approved by the competent authority; provided that such fees have not been applied for investment credit under other applicable laws and regulations.
9. Corporate tourism enterprises
Corporate tourism enterprises may credit 10% to 20% of the amount of the expenses under the related categories for international tourism and international promotion campaigns against the profit-seeking enterprise income tax payable in the then current year. In case the amount of the profit-seeking enterprise income tax payable in the then current year is less than the creditable amount, the balance thereof may be credited against the profit-seeking enterprise income tax payable in the 4 following years.
The amount of the tax credit against the profit-seeking enterprise income tax payable in each year shall not exceed 50% of the amount of the profit-seeking enterprise income tax payable in the then current year for such profit-seeking enterprise, with the exception that this limitation shall not apply to the creditable amount in the last year of the said 4-year period.
1. It is stipulated in Article 50 of the Act for the Development of Tourism.
2.
The term "expenses under the related categories for international tourism and international promotion campaigns” refers to the following items:
(1) Expenses for cooperating with the government to launch international promotion campaigns.
(2) Expenses for cooperating with the government to attend international tourism organizations and travel fairs.
(3) Expenses for cooperating with the government to promote business and conference tourism.
10. Profit-seeking enterprises making donations related to cultural and creative industries
In the case of a profit-seeking enterprise that purchases products or services which are originally created by the cultural and creative industry and donates those products or services by way of schools, institutions, or organizations to students or disadvantaged minorities, or donates products or services for cultural and creative activities held in remote districts, or funds incubation centers established by a cultural and creative enterprise, or other qualified affairs that are approved by the central competent authority, and where the aforesaid total donation amount is less than NT$10,000,000 or under 10% of the profit-seeking enterprise’s annual taxable income, such amount may be allowed to be listed as current expenses or losses, and is not restricted by Item 2, Article 36 of the Income Tax Act. It is stipulated in Article 26 of the Act for the Development of Cultural and Creative Industries.
11. Profit-seeking enterprises making donations associated to sporting development
Donations by business enterprises that accord with the following conditions can be, pursuant to Item 1 of Article 36 of the Income Tax Act, listed as expenditure with no cap on the amount:
1. Sports associations registered with the government.
2. Nurturing and supporting sports teams or athletes.
3. Promoting sporting activities of enterprise employees.
4. Donating to government agencies and all levels of educational institutions to establish sports stadiums or facilities or equipment.
5. Purchasing tickets to domestic sporting events and donating to students or disadvantaged groups through schools or non-profit organizations.
It is stipulated in Article 26 of the Sports Industry Development Regulation.
12. Individuals making donations to athletes.
If an individual makes a donation for an athlete approved by the central competent authority through the dedicated bank account, when that individual files their income tax return, they may list that donation as a tax deductible item in accordance with the following provisions:
1. A donation made without specifying a designated athlete is regarded as a donation to the government, and the full amount of that donation is listed as a tax deductible item;
2. A donation made for a specific designated athlete is regarded as a donation towards education, culture, public welfare, or to a charity institution or organization, in accordance with the provisions of Article 11 Paragraph 4 of the Income Tax Act, and the amount will be listed as a tax deductible item, in accordance with the provisions of Article 17, Paragraph 1, Subparagraph 2, Item 2-1 of the same law.
If an individual has an amount that satisfies the Income Tax Act requirements for listing as a deduction referred to in the previous paragraph, that amount is not included when calculating the total gift amount of the Estate and Gift Tax Act.
It is stipulated in Act 26-1 of the Sports Industry Development Act.
13. Profit-seeking enterprise shareholders in the domestic motion picture production industry
Where a profit-seeking enterprise which invests in the establishment or expansion of a motion picture production on a certain scale subscribes for or underwrites the registered stock issued by such motional picture production industry and has held such registered stock for a period of 3 years or more, such profit-seeking enterprise, starting from the fourth year of the date on which such profit-seeking enterprise has held such registered stock, may credit up to 20% of the price paid for acquisition of such stock against the profit-seeking enterprise income tax payable in the then current year.
The amount of the tax credit against the profit-seeking enterprise income tax payable in each year shall  not exceed 50% of the amount of the profit-seeking enterprise income taxable payable in the then current year for profit-seeking enterprise except in the last year of the said 4-year period.
It is stipulated in Article 7 of the Motion Picture Act.
14. Companies engaging in industrial innovation R&D activities.
A company has the option of choosing one of two choices in the number of years and the related tax credit rates for the claiming of the tax credit. That is to say, if an enterprise’s R&D activities are qualified, it can choose to claim the tax credit within 3 years using a 10% tax credit rate or within the current year using a 15% tax credit rate; provided that the amount of the tax credit against the profit-seeking income tax payable shall not exceed 30% of the amount of the profit-seeking enterprise income tax payable in the then current year.

 
It is stipulated in Article 10 of the Act for Industrial Innovation.
15. Individuals or companies receiving revenue from assignment or licensing of intellectual property rights
Where an R.O.C. individual or company receives revenue from assignment or licensing of his/her/its intellectual property rights in his/her/its own R&D results, up to 200% of his/her/its R&D expenses in the then current year may be deducted from the amount of his/her/its taxable income up to the amount of the above revenue in that year, and in the case of a company, the company may select the tax credit against its R&D expenses under either this Paragraph or Article 10. It is stipulated in Paragraph 1, Article 12-1 of the Act for Industrial Innovation.
16. An individual or a company acquiring stocks from assignment or grant of license of intellectual property
Where an R.O.C. individual, company or limited partnership assigns, or grants a license to use, his/her/its intellectual property rights in his/her/its own R&D results to a company, the individual, company or limited partnership may opt to exclude the new shares acquired as the consideration from his/her/its income taxable in the year such shares are acquired. Once an option is made, it cannot be reversed. However, after the individual, company or limited partnership has opted to exclude such new shares from his/her/its income taxable in the year such shares are acquired, if the shares are transferred or are delivered by book-entry transfer to an account with a securities depository enterprise, the entire transfer price, the market price of the shares at the time of giving away or distribution as estate, or the market price of the shares on the date of book-entry transfer less the expenses or costs incurred for acquisition of the shares but not yet recognized, shall be included in the revenue for the year of transfer or book-entry transfer and be declared for assessment of income tax.
1. It is stipulated in Paragraphs 2, Article 12-1 of the Act for Industrial Innovation.
2. The assignment refers to purchase, sale, giving away, distribution as estate, cancellation of shares as a result of capital reduction, corporate liquidation, or change in ownership due to other causes.
17. The creators of academic institutions or research institutions.
Where a domestic academic or research institution assigns the intellectual property rights resulting from its R&D achievements and conferred on it to a company or licenses the company to use such rights in accordance with Paragraph 1, Article 6 of the Fundamental Science and Technology Act, and acquires shares in the company, and distributes such shares to the R.O.C. creators of such intellectual property rights in accordance with Paragraph 3, Article 6 of the Fundamental Science and Technology Act, such an R.O.C. creator may opt to exclude the new shares so acquired from his/her income taxable in the year such shares are acquired. Once such option is made, it cannot be reversed. However, after the creator has opted to exclude such new shares from his/her income taxable in the year such shares are acquired, if the shares are transferred or are delivered by book-entry transfer to an account with a securities depository enterprise, the entire transfer price, the market price of the shares at the time of giving away or distribution as estate, or the market price of the shares on the date of book-entry transfer shall be included in the creator’s salary for the year of transfer or book-entry transfer and be declared for assessment of income tax in accordance with the Income Tax Act.
1. It is stipulated in Act 12-2 of the Statue of Industrial Innovation.
2. The assignment refers to purchase, sale, giving away, distribution as estate, cancellation of shares as a result of capital reduction, corporate liquidation, or change in ownership due to other causes.
18. Company employees acquiring stock-based employee compensation
Where a company employee acquires stock-based employee compensation, the employee may opt to exclude up to an annual total of NT$5 million worth of the acquired shares from his/her annual taxable income as calculated at the market price prevailing in the year such shares are acquired or the year of the day the acquired shares become disposable. Once an option is made, it cannot be reversed. However, employee who has opted to exclude the acquired shares from the annual taxable income in the year such shares are acquired, when the shares are transferred or book-entry transferred to an account of a securities depository enterprise, the entire transfer price, the market price of the shares at the time of giving away or distribution as estate, or the market price of the shares on the date of book-entry transfer is deemed the employee’s revenue for the year of transfer or book-entry transfer and must be declared for assessment of income tax in accordance with the Income Tax Act.
Where a company employee has opted to apply the regulations in the preceding paragraph, and has held the shares and continued to work at the company for two years or more from the day the shares are acquired, when the shares are transferred or book-entry transferred to an account of a securities depository enterprise, and the entire transfer price, the market price of the shares at the time of giving away or distribution as estate, or the market price of the shares on the date of book-entry transfer is higher than the market price on the day the shares are transferred or become disposable, the market price on the day the shares are transferred or become disposable shall be included in the revenue for the year of transfer or book-entry transfer, and be declared for assessment of income tax in accordance with the Income Tax Act. However, where a company employee has not declared for assessment of income tax, or has been declared for assessment of income tax but cannot provide documentation proof of the market price on the day the shares are transferred or become disposable, and the market price on the day the shares become disposable cannot be obtained by the taxation authority, the above provisions shall not apply.
1. It is stipulated in Article 19-1 of the Act for Industrial Innovation.
2. The assignment refers to purchase, sale, giving away, distribution as estate, cancellation of shares as a result of capital reduction, corporate liquidation, or change in ownership due to other causes.
19. Venture capital enterprises in the form of limited partnerships
Venture capital enterprises in the form of limited partnerships (hereafter “venture capital limited partnerships”) meeting the criteria are exempt from profit-seeking enterprise income tax during the applicable period, which is principally ten years, and, if required, the extension period shall not exceed five years. In the applicable period, the income of venture capital limited partnerships is divided into two categories: income from gains derived from the securities transactions regulated in Article 4-1 of the Income Tax Act (hereafter “gains derived from securities transactions”) and income other than income from the securities transactions. Partners are attributed income from venture capital limited partnerships according to the earning distribution proportion; this income is subject to the Income Tax Act. In other words, for the partners who are individuals or profit-seeking enterprises whose head office is not within the territory of the R.O.C., the attributed income sourced from gains derived from the securities transactions is exempt from income tax. Such tax incentive is effective from January 1, 2017 and is valid until December 31, 2019. It is stipulated in Article 23-1 of the Act for Industrial Innovation.
 
20. Individual Angel Investors
Where an individual invests at least NT$1 million in cash in one year in domestic innovative startups which have been incorporated for less than two years and identified by the central authority in charge of relevant enterprises as high-risk innovative startups, and acquires and holds the new shares issued by the company for two years, up to 50 percent of the investment may be excluded from the individual’s consolidated income for the year in which the second anniversary of such shareholding falls. The aggregate amount excludable from an individual’s consolidated income each year in accordance with this paragraph shall not exceed NT$3 million. It is stipulated in Article 23-2 of the Act for Industrial Innovation.
 
21. Small and medium enterprises engaging in industrial innovation R&D activities
A small-and-medium enterprise has the option of choosing one of two choices in the number of years and the related tax credit rates for the claiming of the tax credit. That is to say, if an enterprise’s R&D activities are qualified, it can choose to claim the tax credit within three years using a 10% tax credit rate or within the current year using a 15% tax credit rate; provided that the amount of the tax credit against the profit-seeking income tax payable shall not exceed 30% of the amount of the profit-seeking enterprise income tax payable in the then current year. It is stipulated in Article 35 of the Act for Development of Small and Medium Enterprises.
22. A small and medium enterprises or an individual acquiring stocks from transfer of intellectual property
New shares of stock issued to a small and medium enterprise or an individual in exchange of its/her/his intellectual property rights, by an enterprise that is not listed on the Taiwan Stock Exchange, OTC, or the Emerging Stock Board, shall be excluded from the current year taxable income of the said small and medium enterprise or individual. When the aforesaid shares of stock are transferred through an actual transaction, stock gift, or inheritance, the total stock value shall be included in the current year taxable income of the recipient(s), calculated based on the actual transaction price or the fair market value of the stock at the time of the transfer, minus the related expenses or cost, incurred but not realized yet, in obtaining the stock. It is stipulated in Article 35-1 of the Act for Development of Small and Medium Enterprise.
23. Small and medium enterprises recruiting additional domestic employees
1. During the period when the Composite Leading Indicators are above certain levels, a newly created small and medium enterprise or an existing small and medium enterprise that commits certain amount of capital expansion, hires certain numbers of additional people, and increases its aggregate gross salary payments, can deduct up to 130% of the annual gross salary payments to its additional domestic hires from its current year profit-seeking enterprise income.
It is stipulated in Paragraph 1,Article 36-2 of the Act for Development of Small and Medium Enterprises.
2. Of the additional domestic hires mentioned in the preceding Paragraph who are 24 years old or younger, the small and medium enterprise can deduct up to 150% of the annual gross salary payments to these young domestic hires from its current year profit-seeking enterprise income.
It is stipulated in Paragraph 2,  Article 36-2 of the Act for Development of Small and Medium Enterprises.
24. Small and medium  enterprises raising salary paid to its domestic junior employees
During the period when the Composite Leading Indicators are above certain levels, if a small and medium enterprise raises the average salary paid to its domestic junior employees, it can deduct up to 130% of the incremental annual gross salary payments, excluding statutory basic wage adjustment, to the junior employees from its current year profit-seeking enterprise income. However, the additional salary paid to the new hires shall not be deducted here as it has been used for tax benefit applied to the provisions in the preceding two Paragraphs. It is stipulated in Paragraph 3, Article 36-2 of the Act for Development of Small and Medium Enterprises.
25. Foreign profit-seeking enterprises
1. Profit-seeking enterprises, which engage only in preliminary or auxiliary business activities in the Republic of China (ROC) by the enterprises themselves or delegate free-trade-zone (FTZ) enterprises to purchase, import, store, or deliver products in FTZs, and are reviewed and approved by the FTZ management authority shall be exempted from profit-seeking enterprise income tax on the income from selling such products.
It is stipulated in Paragraph 1, Article 29 of the Act for the Establishment and Management of Free Trade Zones and in Article 35 of the International Airport Park Development
2. When profit-seeking enterprises from foreign countries, mainland China, Hong Kong, or Macau without a fixed place of business in the ROC purvey commodities certified by a recognized international metal futures exchange and ratified by the authority (MOTC), or the commodities of the same tariff number as those described above, and when the commodities are stored in places of FTZ enterprises approved by the FTZ management authority, the income from sales to domestic and/or overseas customers shall be exempted from profit-seeking enterprise income tax without the need to apply for such tax exemption, and the enterprises are exempted from filing an income tax return for such income in accordance with the Income Tax Act.
It is stipulated in Paragraph 2, Article 29 of the Act for the Establishment and Management of Free Trade Zones
26. Foreign Special Professionals
Foreign special professionals who meet certain conditions to have half of their annual salaries over NT$3 million exempted from individual income tax, and shall not be subject to inclusion of the overseas income in basic income in accordance with the Income Basic Tax Act during their first three years of coming to work in R.O.C. It is stipulated in Article 9 of the Act for the Recruitment and Employment of Foreign Professional Talent.
Visitor: 3404 Update:2019-09-10