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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 39
Content:
Requisitioned land is exempted from land value increment tax.
The provisions of the preceding paragraph applies to the transfer of land that has been designated as reserved land for public facilities under urban planning, but not yet been requisitioned. But if the aforesaid land is transferred again after it has been changed to non-reserved land, the total incremental value used to assess the land value increment tax payable for the transfer shall be based on the original decreed land value of the land prior to its first tax-exemption status or the previous transfer value.
The provision of the first paragraph hereof apply to situation where the owner of private land subject to requisition according to law voluntarily sells the land to the relevant government agency at the assessed present value.
Increment tax of reconsolidated land shall be reduced by 40% in its first transfer after the reconsolidation.
 Update:2018-04-23

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