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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 15
Content:
If agricultural land that has been upgraded (including change of land category or grade) as a result of labor or capital improvement of the farmer, the increased portion thereof is exempted from agricultural land tax for five years.
In the case of family farm that purchases or exchange farmland in the same or adjacent lot section for the sake of expanding farming area or facilitating its farming operation, the increased portion thereof is exempted from agricultural land tax for five years, provided the combined farmland subsequent to the purchase or exchange is less than five hectares in area.
Agricultural land used for agricultural purpose and succeeded by heir or legatee is exempted from agricultural land tax for ten years starting from the year of succession.
Agricultural land used for agricultural purpose and donated to successor stipulated in Article 1138 of the Civil Code is exempted from agricultural land tax for ten years starting from the year of gift.
 Update:2018-04-23

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