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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 30-1
Content:
For land exempted from land value increment tax as provided by law, the competent tax authority shall determine its transfer value by the following rules and issue a tax exemption certificate to effect the registration of land title transfer:
1. For public land exempted from land value increment tax pursuant to Article 28 herein, its transfer value shall be based on the actual sale price; for land given away or received by all levels of government by gift, the assessed present value of land at the time the donation contract was entered shall be the transfer value.
2. For private land exempted from land value increment tax pursuant to Article 28-1 herein, its transfer value shall be based on the assessed present value of the land at the time the donation contract was entered.
3. For land in lieu of compensation exempted from land value increment tax pursuant to Paragraph 2 of Article 39-1 herein, the value of land in lieu of compensation actually claimed at the time of zone expropriation shall be the transfer value.
4. For agricultural land exempted from land value increment tax pursuant to Paragraph 1 of Article 39-2, the assessed present value at the time of title transfer shall be the transfer value.
 Update:2018-04-23

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