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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:
Deed Tax Act
Article 6
Content:
In case of an exchange, the parties to the exchange shall respectively appraise the value of the property received thereof and enter a deed contract for filing and paying the deed tax.
Where the aforesaid exchange involves payment for the discrepancy in the exchange values, the deed tax shall be imposed on the difference at the rate set forth for the deed tax on a sale.
Visitor:2  Update:2018-04-23

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