Prior to 2012 Tax rate range：10%-12% Levy rate：2 million NT dollars Deductible amount：10% Long-term holding inventive：Nil Scope of applicable incentive measures：Nil Content of incentive measures：Nil After 2013 Tax rate range：12%-15% Levy rate：12% Deductible amount：500 thousand NT dollars Long-term holding inventive：Yes Scope of applicable incentive measures：Income derived from stock trading as stipulated under article 4-1 of the Income Tax Act. A holding period of three years or longer, effective from the stock acquiring date to the transferring date. Content of incentive measures：One half of the income derived from stock trading can be included in the income amount.