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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 25
Content:
Acceptance of payment in kind shall be limited to newly harvested crops of the same kind that is uniform in texture and color, and undamaged by pest; its contents of sand, stone, mud, soil, grass and other impurities and moisture shall meet the following standards:
1. Rice: For rice with weight over 53.2kg per hectoliter, impurity content shall be less than 0.5%, and moisture content shall be less than 13%.
2. Wheat: For wheat with weight over 74kg per hectoliter, impurity content shall be less than 0.4%, and moisture content shall be less than 13%.
In case of disaster or due to seasonal or special factors that it becomes difficult for payment in kind to achieve the aforesaid standards, the municipal or county (city) government has the discretion to lower the standards in view of the actual circumstances.
 Update:2018-04-23

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