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法律與法規命令

Tax Act:
Land Tax Act
Article 16
Content:
The basic rate for land value tax shall be 1%. Where the total value of land owned by a title owner in the same municipality or county (city) does not exceed the starting cumulative value (SCV) in said municipality or county (city), the land value tax shall be levied at the basic rate. If the total value of land exceeds the SCV, the land value tax shall be levied progressively as follows:
1. For total value in excess of SCV by less than 5 times, 1.5% for amount in excess of SCV.
2. For total value in excess of SCV by more than 5 times, but less than 10 times, 2.5% for amount in excess of 5 times of SCV.
3. For total value in excess of SCV by more than 10 times, but less than 15 times, 3.5% for amount in excess of 10 times of SCV.
4. For total value in excess of SCV by more than 15 times, but less than 20 times, 4.5% for amount in excess of 15 times of SCV.
5. For total value in excess of SCV by more than 20 times, 5.5% for amount in excess of 20 times of SCV.
The SCV as referred to in the preceding paragraph shall be determined by the average land value of seven acres of land in respective municipality or county (city), excluding land used for factories, mining or agriculture, and land exempted from tax.
 Update:2018-04-23

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