進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Land Tax Reduction and Exemption Regulations
Article 11-3
Content:
For historical site preservation zone or land for historical preservation as designated by the government according to law, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:
1. Land or building subject to use and construction restriction, 50% reduction.
2. land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂