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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:
Land Tax Act
Article 13
Content:
The terms for the levy of agricultural land tax depicted in this Act are defined as follows:
1. Land category: Category of land use as documented in the municipal or county (city) cadastre.
2. Grade: The grade assigned to different categories of land according to the annual yield or value per unit area of land.
3. Taxable unit: The unit of taxation for different categories and grades of land determined by the annual yield or value per unit area of land.
4. Taxable amount: The product of taxable unit multiplied by area of land under different categories and grades.
5. Payment in kind: Rice, wheat, or other kinds of crops in place of rice or wheat grown in a region used for payment of agricultural land tax.
6. Monetary substitution: Cash in substitution of payment in kind.
7. Impurities: Sand, mud, soil, stone or grass contained in payment in kind.
 Update:2018-04-23

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