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法律與法規命令

Tax Act:
Land Tax Act
Article 10
Content:
The term “agricultural land” as used in this Act refers to non-urban land or urban land in agricultural zone or conservation zone and used for any of the following purposes as provided by law:
1. Crops farming, forestry, culture, livestock farming, and conservation;
2. Farmhouse, animal quarters, barn and storage facilities, drying field, distribution court, roads, irrigation, drainage, and other agricultural purposes that are inseparable from farming operation.
3. Warehouse, refrigerator (cold-storage), farming machine center, silkworm seed (rearing) farm, distribution court and inspection yard owned by farmers’ associations or cooperative farms and supplied directly for agricultural use.
The term “industrial land” as used in this Act refers to land in legally approved industrial zone or park, or land approved by the government for industrial or factory use; the term “mining land” as used in this Act refers to surface land actually used by the mining industry.
 Update:2018-04-23

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