進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 34
Content:
The value of fishing rights and mining rights shall be determined according to the years remaining as follows:
1.For a remaining period of less than one (1) year, the value shall be the amount of the additional benefit.
2.For a remaining period of one (1) year up to three (3) years, the value shall be double the amount of the additional benefit.
3.For a remaining period of three (3) years up to five (5) years, the value shall be three (3) times the amount of the additional benefit.
4.For a remaining period of five (5) years up to seven (7) years, the value shall be four (4) times the amount of the additional benefit.
5.For a remaining period of seven (7) years up to twelve (12) years, the value shall be six (6) times the amount of the additional benefit.
6.For a remaining period of twelve (12) years up to sixteen (16) years, the value shall be seven (7) times the amount of the additional benefit.
7.For a remaining period exceeding sixteen (16) years, the value shall be eight (8) times the amount of the additional benefit.
The additional benefit amount as referred to in the preceding paragraph shall be determined by deducting the regular benefit amount, derived from the actual paid-in capital plus interest calculated at an annual interest rate of ten per cent (10%), from the average net income of such rights over the most recent three (3) years. For native mining pits without any right established thereuner or fisheries without having obtained the proper license that have no time limit and therefore cannot be seen as having a mining or fishing right, the value shall be the original price restored from dividing operating income by a five per cent (5%) weekly rate.
For mining and fishing rights, the estate and gift tax shall be levied only in accordance with the provisions set forth under the two preceding paragraphs. The trade name carried on by the business established thereunder shall no longer be subject to estate or gift tax payment.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂