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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:
The Enforcement Rules of the Land Tax Act
Article 44
Content:
Landowners filing a declaration within the jurisdiction of the Act, for a sold self-use residential land with an area exceeding the limit specified under Paragraph 1, Article 34 of the Act shall calculate to the area limitation in accordance with the priority of applicability that the landowners selected; if not selected by the landowners, the applicable priority refers to the land value increment tax calculated according to Article 33 of the Act from high to low. 
Self -use residential land sold prior to the January 31, 2014 amendment ruling and yet to be assessed is subject to the regulation of the preceding paragraph.
 Update:2018-04-23

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