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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 16
Content:
Pursuant to the “37.5% Arable Rent Reduction Act” for Cultivated Land, land for farmhouse used by lessee without consideration or compensation is exempted from land value tax or agricultural land tax.
 Update:2018-04-23

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