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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 36
Content:
The “original value of land sold” depicted in Paragraph 1 of the foregoing article shall be the land value used to assess the applicable land value increment tax for that transfer. The “value of the reacquired land” depicted in Paragraph 1 of the foregoing article shall be based on the land value used to assess the applicable land value increment tax for that transfer; for land subject to deed tax, the value of the reacquired land shall be the land value used to assess the deed tax for that transfer.
 Update:2018-04-23

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