To stimulate Taiwan's sports development, the legislature has passed the Sports Industry Development Act, which will allow sports groups that host competitions or activities, to be exempted from 5% of sales tax. In addition, companies to sponsor athletes or sports groups can also enjoy an income tax deduction.## [1]In an effort to promote sport in Taiwan, and encourage more companies to participate in sports events, the legislature has passed the Sports Industry Development Act, which will give a 5 percent tax exemption of business for sports groups who organize sports events. As for companies sponsoring the sports event, athletes or even sports facilities can enjoy a business tax deduction. "All the income from the sold tickets, and all the sports groups, not just the Chinese Professional Baseball League, will enjoy a business tax deduction on their ticket income." The act also stipulates that companies which sponsor individual athlete, associations in certain sports, or sponsor the construction of stadiums will have enjoy deduction in rents. As for athletes, once they are recognized as outstanding athletes, the Sports Affairs Council (SAC) will subsidize 30 percent of their salary, for up to five years. "Outstanding athletes, such as Chen Jin-feng, once they are recognized by the council, we will pay 30% of his salary, while the sponsoring entrepreneurs will pay 70%." Still, some people are questioning just what the standards are for a so-called outstanding athlete and how many outstanding athletes will be subsidized by the Sports Affairs Council. SAC minister said that this will be discussed and decided later in the meeting with sports associations. In addition, the council said that they are planning to provide sport coupons to students to encourage them to watch games at the stadiums.&&