Article 1

These Rules are prescribed in accordance with the provisions of Article 12, paragraph 2 of the

Small and Medium sized Enterprise Development Statute （hereinafter referred to as "the

Statute"）.

Article 2

The regulatory authority establishes the guidance systems in accordance with the provisions of

Article 12, paragraph 1 of the Statute.

The mission of the guidance systems shall be as follows：

(1)Finance and financing guidance system：Providing guidance and assistance to improve the

financial structure and capital financing of SMEs.

(2)Business management guidance system：Providing guidance and assistance to the SMEs to

establish management system, upgrade operating efficiency and human resources development.

(3)Production technology guidance system：Providing guidance and assistance to the SMEs to

upgrade technology level and adopt new technology.

(4)Research development guidance system：Providing the SMEs assistance to the individual or

mutual research development and develop new product or new technology.

(5)Management information management guidance system：Providing guidance and assistance to

the SMEs to gather and establish management information management system, to upgrade

business efficiency utmost.

(6)Industrial safety guidance system：Providing the SMEs of guidance and assistance to the

establishment or improvement of industrial safety system and provide solution to industrial safety.

(7)Pollution prevention guidance system：Providing the SMEs with guidance and assistance to

improve the facilities of pollution prevention and assisting the SMEs to solve problems of

pollution prevention.

(8)Marketing guidance system：Gather and provide the market information to the SMEs and

provide assistance in internal and overseas market exploring.

(9)Mutual corporation guidance system：Providing the SMEs of guidance and assistance to

promote Mutual Corporation, to strengthen collaborated competitive capability thus create new

business opportunity.

(10)Quality upgrading guidance system：Providing the SMEs of guidance and assistance to

upgrade the SMEs' products and service quality；hence to establish business environment based

on quality.

(11)The start-up incubation consulting system：The mission goal is to construct high quality

environment that incubated the development of the start-up business, to speed up new

small/ medium enterprises for development.

Article 3

The guidance system shall collaborate in government project or accept consignment and provide

the SMEs' guidance or assistance to base on their needs.

Article 4

The guidance system should collaborate together，the regulatory authority may provide proper

assistance while necessary.

Article 5

The SMEs should not repeatedly apply the case of same guidance requirement through the same

guidance system for over two institutions in the same period.

If the SMEs apply repeatedly, the regulatory authority shall assign one guidance institution

provides guidance for them.

The SMEs violates the regulation of paragraph 1 deliberately，the regulatory authority shall stop

the guidance to the SMEs. Besides, from the stopping guidance day to the recent one-year, the

SMEs will be rejected for the application of guidance.

Article 6

The institution that participates in the guidance system's guidance affair should report to the

regulatory authority semiannually and subsume to the White Paper when the semester finish. In

addition, the regulatory authority will give proper encouragement to outstanding performer.

Article 7

This plan shall come into effect on the date of its promulgation.