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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 20
Content:
The criteria for reduction or exemption of land value increment tax are as follows:
1. and transferred by succession is fully exempted.
2. Public land sold or lawfully donated by any level of government and private land transferred to any level of government by gift are fully exempted.
3. Land requisitioned by the government is fully exempted.
4. Land designated as reserved land for public facilities under urban planning that is transferred prior to requisition is fully exempted.
5. Private land that is subject to government requisition is fully exempted, provided its title owner voluntarily sells the land to the government agency that requests the land at the compensated land value for requisitioned land. 
6. Land requisitioned under zone or section expropriation where the landowner receives cash for compensation or receives cash compensation because the area claimed by the landowner is smaller than the minimum building unit, or receives land in lieu of compensation as compensation is exempted from land value increment tax; the first-time transfer of land in lieu of compensation is entitled to 40% reduction of land value increment tax.
7. The first-time transfer of reconsolidated land following reconsolidation is entitled to 40% reduction of land value increment tax, provided the land meets the following criteria and the transfer takes place after the implementation of the for the Equalization of Land Right Act on February 2, 1977:
(1)Land in districts that had land value assignment or reassignment performed in 1964 and that the land was reconsolidated after said assignment or reassignment.
(2)Land in districts that had land value assignment before 1964 according to then prevailing Land Act and land that did not have value assignment performed until after 1964, and that the land was reconsolidated after the first land value assignment took place.
8. At the time of land consolidation, the land used for public facilities as required by law and land used for offsetting construction cost is exempted from land value increment tax. The preceding provision also applies in the case the owner of land in the consolidation zone receives cash compensation because the area claimed by the landowner is smaller than the minimum building unit.
9. Generally and jointly owned land that is partitioned is exempted from land value increment tax, provided the value of land secured by each owner after the partition is equal to the original prorated value. Commonly owned land that is partitioned is also exempted from land value increment tax, provided the value of land secured by each owner after the partition is equal to that prior to partition.
10. Merged land is exempted from land value increment tax, provided the value of land owned by respective co-owner is equal to that prior to merger.
11. Land donated for the purpose of establishing social welfare enterprises or to lawfully established private school is exempted from land value increment tax, provided the donation meets the following requirements:
(1)The donee is a NPJP;
(2)Its articles of incorporation stipulates that upon dissolution, the remaining property of the NPJP will be transferred to the local government; and
(3)The donor did not receive any interest in the donated land in any manner.
 Update:2018-04-23

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