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"）.

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.

The guidance system shall collaborate in government project or accept consignment and provide the SMEs' guidance or assistance to base on their needs.

The guidance system should collaborate together，the regulatory authority may provide proper assistance while necessary.

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.

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.

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