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 37
Content:
If the land value increment tax has been refunded to a landowner due to reacquisition, and the landowner transfers the reacquired land within five years from the day the transfer registration is completed for the reacquisition, said landowner shall be levied land value increment tax for subsequent transfer in addition to paying back the tax refunded; the preceding provision applies if the reacquired land is being used for purposes other than the original purpose.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂