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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Estate and Gift Tax Act
Article 58-1
Content:
After the articles amended on 12th January, 2009 came into force, substantial losses so incurred in the annual tax revenue to be allocated to the local government in accordance with the Act Governing the Allocation of Government Revenues and Expenditures shall be made up by the central government before the Act Governing the Allocation of Government Revenues and Expenditures is modified to increase the scale of the central distribution fund, notwithstanding the provisions of Article 23 of the Budget Act regarding the restriction on debt financing used for ordinary expenditure.
The substantial tax loss as stipulated in paragraph 1 shall be the difference calculated by subtracting tax revenue collected by the local government in the current year when the amendment came into fore or in each coming year from the average of estate and gift tax collected by the local government for the last three years before the amendment of this Act on 12th January, 2009, and rounding off to the nearest $ 10,000. 
 Update:2018-04-23

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