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法律與法規命令

Tax Act:
Land Tax Reduction and Exemption Regulations
Article 8
Content:
Private land specified below is entitled to reduction or exemption of land value tax or agricultural tax:
1. Land used by an incorporated entity (non-profit juristic person, or “NPJP”), or by registered private school established by such an NPJP, and land used for student training in farming, forestry, fishing, animal husbandry, or mining, and dormitories for students and staff thereof, where such land is registered as NPJP property shall have full exemption. Land used by private tutoring or correspondence schools is not eligible for tax reduction or exemption.
2. Land used directly by private libraries, history or science museums, or fine art galleries that are established with approval from the education authorities pursuant to Regulations for Establishment and Encouragement of Private Social and Educational Institutions, and academic research institutes established in compliance with Regulations for Establishment of Academic Research Institutes is eligible for full exemption, provided the aforesaid facilities are registered as an NPJP or established/operated by an NPJP, and such land is owned by the NPJP.
3. Land used for non-profit private parks or gymnasiums that are totally open to the general public and established with the approval of the competent authority is entitled to 50% reduction; if such a facility is registered as a NPJP, the land is entitled to 70% reduction.
4. Land used exclusively for private testing facilities in farming, forestry, fishing, animal husbandry, industry or mining, which are duly registered with and approved by the competent authority, and have been engaging in such testing activities for more than five years is entitled to 50% reduction if the land use is certified by the competent authority.
5. Land used for private hospitals, blood donation organizations, social charities and other enterprises for the betterment of public interest which are non-profit, established with the approval of the competent authorities, do not limit services to people of the same trade, same locality, schoolmates, same clan, or other specific classes of people is entitled to full exemption, provided the aforesaid enterprise acquires the tax exemption status from the competent authority under the municipal, or county (city) government through the local tax collection authority, or has been registered as an NPJP or established/operated by an NPJP, and such land is owned by the NPJP.
6. Land used for private cemeteries established with the approval of competent authority as an NPJP shall have full exemption, provided the cemetery is non-profit, and the land is zoned as public cemetery land pursuant to urban planning or zoned as non-urban land but designated for use as cemetery.
7. The land base for privately operated railroads, highways, or exclusive railroads and highways is entitled to full exemption, provided their construction has been approved by the competent authority, is regularly open for public use, and used for passenger and cargo transportation.
8. Land used for agricultural irrigation systems by enterprises operating with the approval of the competent authority for water drawing, storage and drainage is entitled to full exemption; however, land used for offices and working stations by the same enterprises is entitled to 50% reduction.
9. Land used by religious organizations beneficial to social customs and education which are registered as an NPJP or as temples and its churches used for public sermons, land used by religious research institutes established with the approval of the Ministry of Interior, and land used for temples and other memorial halls or shrines in memory of ancient sages or martyrs shall have full exemption, excluding land for shrines that generate revenue or land leased to others, or such land that is registered in the name of an individual.
10. Land provided without charge for use by government agencies, public schools, or military organs, troops, and schools shall be entitled for full exemption during the period of said use.
11. Land used for offices and distribution yards by farmers’ or fishermen’s associations of all levels, and warehouses duly registered as crops warehouse, or refrigerated seafood warehouses appended to a fishermen’s association is entitled to 50% reduction.
12. Private historical sites designated by the competent authority according to law are entitled to full exemption.
For revenue-generating land owned by private schools provided in subparagraph 1 above, or private academic research institutes provided in subparagraph 2 above, and private charities provided in subparagraph 5 above, if the revenues generated thereof are used directly on the enterprise, it may apply under special case status for the reduction of land value tax or agricultural land tax. Land used by enterprises provided in subparagraphs 3, 4, 6, 7, 8 and 11 above must be owned by the respective enterprises. For public land rent by enterprises provided in subparagraph 3 above, the provisions in subparagraph 3 still apply.
 Update:2018-04-23

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