An introduction to how to use the 2 major tax incentives that encourage large-scale capital investment. As subsidy programmes supporting small and medium-sized enterprises are restructured and wage-increase requirements are tightened, the focus will be on which combination of programmes companies can use.
It has been reported that subsidy programmes supporting small and medium-sized enterprises will undergo major restructuring, renewing awareness of the importance of tax incentives for capital investment.
Wage-increase requirements for subsidies have been tightened, and subsidies are expected to apply when the conditions for raising wages are met. Continued application over several years is envisaged.