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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 5
Content:
If land having the same lot number is deemed partially meeting the criteria for reduction/exemption stipulated herein due to its use status or the use status of superficies thereon, land tax may be reduced or exempted by the proportion of land area that meets the criteria.
Visitor:2  Update:2018-04-23

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