| NO | ASPECTS | DESCRIPTION |
| 1. | Legal and Regulatory Framework | - Act for Promotion of Private Participation in Infrastructrue Projects (hereinafter the PPIP Act) - Enforcement Rules of Act for Promotion of Private Participation in Infrastructure Projects - Regulations for Favorable Rentals Regarding Public Land Lease and Superficies in Infrastructure Projects - Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Major Public Infrastructure Projects - Regulations Governing Application of Investment Tax Credits for Private Institutions Participating in Major Public Infrastructure Projects - Regulations Governing Application of Exemotion of Import Commdoity Tax and Payment of Dutis by Installment for Private Participating in Major Public Infrastructure Projects - Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Public Infrastructure Projects - Regulations Governing the Organization of the Selection Committee and the Evaluation for Private Participation in Infrastructure Projects - Regulations Governing the Application and Evaluation Procedure for Dispute Resolutions by Private Institutions Participating in Public Infrastructure Projects - Regulations Governing Application for Exemption or Reduction of Land Value Tax, Building Tax, and Deeds Tax for Private Institutions Participating in Major Public Infrastructure Projects - Regulations Governing the Take Over of operations of Private Participating in Sanitation and Medical Facilities - Regulations Governing the Take Over of operations of Private Participating in Economic Infrastructure - Regulations Governing the Take Over of operations of Private Participating in Social Facilities - Regulations Governing the Take Over of operations of Private Participating in Transportation facilities and Major Facilities for Tour-Site - Regulations Governing the Take Over of operations of Private Participating in Agricultural Facilities - Regulations Governing the Take Over of operations of Private Participating in Sport Facilities - Regulations Governing the Take Over of operations of Private Participating in Education Facilities - Regulations Governing the Take Over of operations of Private Participating in Cultural Facilities - Regulations Governing the Take Over of operations of Private Participating in Environmental Pollution Prevention Facilities - Regulations Governing the Take Over of operations of Private Participating in Labor Welfare Facilities |
| 2. | Involved Government Agencies | According to the PPIP Act, The Competent authority is the Ministry of Finance which in charge of the establishment of the relevant policies and framework, the promotion of relevant policies; collection and announcement of related statistics; professional training, and also the inter-agency coordination in connection with the operation of the relevant authorities-in-charge, as well as the supervision, evaluation and appeal handling in connection with the relevant infrastructure projects. The authorities-in-chargemean any of the relevant authorities in charge of the relevant matters relating to private participation in the relevant infrastructure projects; they, at the central government level, are the authorities in charge of the relevant industries; at the municipal level, are the municipal governments; and at the county (city) level, are the county (city) governments. |
| 3. | Supporting Agencies | When conducting the private participation in an infrastructure project, the authority in charge may retain specialized consultants in financing, engineering, operation and law to assist in relevant matters(such as feasibility study and preliminary plan). |