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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 6
Content:
For the calculation of the starting cumulative value(SCV)set forth under Paragraph 2, Article 16 of the Act, the formulas provided in Attachment 2 shall govern.
The calculation of said the starting cumulative value(SCV) shall begin after a land value assigned or re-assigned and complete before the beginning of the land value taxation of the term, with the result submitted respectively to the Ministry of Finance and the Ministry of Interior for recordation. 
The amount of the starting cumulative value(SCV)shall be rounded up or down to the nearest thousand dollars.
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