台湾最近公布实施（奖励民间参与交通建设条例），该条例中对民间参与交通建设的税收优惠如下：一、民间参与交通建设的机构，自该交通建设开始营运后有纳税所得的年度起，最长以五年为限，免缴营利事业所得税。享受上述奖励的民间机构，可自该交通建设开始营运后有纳税所得的 Taiwan recently promulgated the “Regulations on Encouraging Private Participation in Traffic Construction”. The preferential tax treatment for non-governmental participation in transportation construction in the ordinance is as follows: 1. The private sector participating in transportation construction has the largest number of taxpayers since its establishment in the year Long five years, exempt from profit-making business income tax. The non-governmental organizations that enjoy the aforesaid reward may, from the start of the traffic construction, have the taxable income