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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 28-1
Content:
Land donated for the purpose of establishing social welfare enterprises or private school according to law is exempted from land value increment tax, provided the donation meets the following requirements:
1. The donee is a non-profit juristic person (“NPJP”);
2. Its articles of incorporation stipulates that upon dissolution, the remaining property of the entity will be transferred to the local government; and
3. The donor did not receive any interest in the donated land in any manner. 
 Update:2018-04-23

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