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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 15
Content:
Land value tax shall be levied based on the total value of all parcels of land owned by a title owner in the same municipality or county (city).
The “total value of land” as referred to in the preceding paragraph means the total value of all parcels of land owned by a title owner that have been assessed or reassessed according to the statutory procedure and recorded in the landowner register. 
 Update:2018-04-23

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