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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 24
Content:
Levy on agricultural land to be paid in kind shall be computed by the following standards:
1. For land in rice-growing area, 27 kg of rice per taxable unit.
2. For land in wheat-growing area, 25 kg of wheat per taxable unit.
The Executive Yuan may lower the aforesaid standards in view of the local situation of land tax burden.
 Update:2018-04-23

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