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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:
The Act Governing Local Tax Regulations
Article 5
Content:
For the sake of conducting autonomous affairs or generating more revenues, a municipal or county (city) government may impose added tax to the current national taxes except for customs duty, commodity tax and value-added sales tax; the added tax shall be limited to thirty percent (30%) of the original prescribed tax rate (amount).
The added national tax provided in the preceding paragraph may not be collected separately if the base of said national tax is simultaneously the special tax base or provision tax base. 
Except in the case where the central government adjusts the national tax rate, the added tax rate as specified in the preceding paragraph may not be raised again in two years after its promulgation and implementation. 
 Update:2018-04-19

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