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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<br> Article 32
Content:
The original decreed land value and previous transfer value for determination of the land value increment tax as stipulated in Article 31 shall be adjusted by the consumer price index announced by the government, if any, in the calculation of total amount of land value increment.
 Update:2021-07-29

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