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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 Reduction and Exemption Regulations
Article 12
Content:
Land subject to environmental constraints, including landslide, subsidence, loss, or sand dust, technically unusable land, or land in the process of reclamation is exempted from land value tax or agricultural land tax.
 Update:2018-04-23

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