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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 6
Content:
For the sake of economic development, promoting land utilization, and enhance social welfare, land used for national defense, government administration, public facilities, passages under balconies or hallways, academic research, education, transportation, irrigation, water supply, salt mining, religious purpose, health care, sanitation, public or private cemetery, charity or public interest enterprises, and reasonable self-use residence, as well as reconsolidated, reclaimed and ameliorated land may receive appropriate reduction or exemption; the relevant reduction and exemption criteria and procedures shall be prescribed by the Executive Yuan.
 Update:2018-04-23

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