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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 13
Content:
Forest land, or land under the category of mountain as designated by government according to law and forest not yet designated as forest land but has had bamboo or wood planted is entitled to 50% reduction in agricultural land tax; but if the land has been designated and actually used for security-purpose forest, its agricultural land tax is fully exempted.
 Update:2018-04-23

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