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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 45
Content:
Agricultural land tax shall be assessed by the tax authority under the municipal or county (city) government based on the taxable amount for all land owned by each landowner and collected in two periods each year in principle. The collection starts in one month after the harvest of the crops; the percentage of tax to be collected in each period may be decided by the volume of crops harvested in each period.
 Update:2018-04-23

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