進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Land Tax Act
Article 33
Content:
The rate schedule and amount for land value increment tax are as follows:
1. If the total amount of land value increment is less than 100% of the original decreed land value or the previous transfer value (for calculation of then land value increment tax), 20% of the total increment. 
2. If the total amount of land value increment is more than 100%, but less than 200% of the original decreed land value or the previous transfer value (for calculation of then land value increment tax), 30% tax rate on portion in excess of 100% in addition to the tax rate provided under subparagraph 1 above.
3. If the total incremental value is more than 200% of the original decreed land valueor the previous transfer value for calculation of then land value increment tax, 40% tax rate on portion in excess of 200% in addition to the tax rate provided under subparagraphs 1 and 2 above.
The actual loss in tax revenue to municipal or county (city) governments resulting from the tax reduction stipulated in the preceding paragraph will be made up by the central government. The aforesaid dedicated funds for making up lost tax revenue shall not be restricted by Article 23 of the Budget Act which forbids the use of proceeds from the issue of government bonds on current expenditure prior to the implementation of the amended Act Governing Allocation of Government Revenues and Expenditures which expands the scale of tax revenues under the allocation of central government.
The calculation of actual loss in tax revenue described in the preceding paragraph will be decided by the central competent authority together with the municipal and county (city) governments through consultation. 
The assessed present value of land should be adjusted to fair market price.
When the national average of assessed present value of land has been adjusted to more than 90% of the fair market value, the rate schedule stipulated in the first paragraph hereof will be reviewed and amended.
For land that has been owned for a period of over 20 years, its land value increment tax on the portion exceeding the lowest tax rate above shall be reduced by 20%.
For land that has been owned for a period of over 30 years, its land value increment tax on the portion exceeding the lowest tax rate above shall be reduced by 30%.
For land that has been owned for a period of over 40 years, its land value increment tax on the portion exceeding the lowest tax rate above shall be reduced by 40%.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂