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法律與法規命令

Tax Act:
The Act Governing Local Tax Regulations
Article 3
Content:
Municipal governments, county (city) governments, and hsiang (township or city)offices may, in view of their fiscal needs for self-government, impose special tax, provisional tax or added tax on items or activities pursuant to the foregoing article, except for the following:
1. Transactions outside its jurisdiction.
2. Natural resources or mineral products that circulate outside its jurisdiction.
3. Public utilities that operate in different areas of jurisdiction.
4. Taxation items that harm overall national interests or other local public interests.
The special taxes and added taxes may be collected for a period of no more than four (4) years. Provisional taxes may be collected for a period of no more than two (2) years. If the local government or hsiang (township or city) office intends to continue the taxation after its expiry, it shall go through the formalities specified herein again.
Special tax may not be imposed on goods that are subject to commodity tax or tobacco and alcohol tax; for the imposition of provisional tax, the local government or hsiang (township or city) office should specify the purpose of such tax, designate its usage, and open a designated-purpose account for revenues generated thereof. 
Visitor:1  Update:2018-04-19

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