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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 7
Content:
For land owners possessing concurrently lands subjected to progressive land value tax payment according to Article 16 of the Act and lands eligible for progressive land value tax exemption according to Articles 17, 18, and 19 of the Act, the competent taxation authority shall calculate the amounts payable respectively but impose the taxes collectively.
Visitor:2  Update:2018-04-23

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