民間機構參與交通建設免納營利事業所得稅辦法-第4條

適用本辦法獎勵之民間機構,其免稅年限如下:
一、鐵路:
五年。
二、公路:
五年。
三、大眾捷運系統:
五年。
四、航空站:
五年。
五、港埠及其設施:
五年。
六、停車場:
四年。
七、觀光遊憩重大設施:
四年。
八、橋樑及隧道:
五年。
前項免稅年限應連續計算,不得中斷。
民間機構在免稅期間內,應按所得稅法規定之固定資產耐用年數,逐年提列折舊。

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