土地稅法

土地稅分為地價稅、田賦及土地增值稅。

This provision defines agricultural land, industrial land, and mining land.

This provision defines what counts as “空地” (vacant land) for this law.

“公告現值”是指直轄市及縣（市）政府依平均地權條例公告的土地現值。

This provision defines several terms used for land tax calculations and payment in kind or cash.

Land with an assessed value must be subject to land value tax, unless it is taxed as farmland levy under Article 22.

地價稅依每一土地所有權人在各直轄市或縣（市）轄區內的地價總額計算。

地價稅的基本稅率是千分之十；超過累進起點地價的部分，按分段累進稅率課徵。

符合條件的自用住宅用地，地價稅按千分之二計徵。

供列舉用途直接使用的土地，原則上按千分之十計徵地價稅；但未按核定規劃使用者不適用，符合第六條減免者另依第六條減免。

都市計畫公共設施保留地在保留期間若仍可建築使用，原則上按千分之六計徵地價稅；但自用住宅用地依第十七條規定者除外。

This provision names the competent authority under the Act for central, municipal, and county/city levels, and identifies the receiving authority for farm-tax in-kind payments.

公有土地按基本稅率徵收地價稅；供公共使用的公有土地免徵地價稅。

經直轄市或縣（市）政府核定應徵空地稅的土地，要按該土地應納地價稅基本稅額加徵二至五倍的空地稅。

This provision says certain land categories are subject to land tax, while some public land uses are exempt.

閒置的農業用地，經政府通知後應在期限內使用或委託經營；逾期未處理的，會加徵荒地稅，且滿三年仍不使用時，得照價收買。

田賦可以實物徵收，原則上依各地生產的稻穀或小麥徵收；不產稻穀或小麥的土地，以及有特殊情形的地方，可以改折徵當地生產雜糧或代金。

田賦以實物徵收，稻穀區域每賦元徵收稻穀27公斤，小麥區域每賦元徵收小麥25公斤；行政院得視各地土地稅捐負擔情形酌予減低標準。

This provision sets physical acceptance standards for new grain and allows local governments to lower those standards in certain cases.

The standards for this in-kind compulsory purchase are approved by the Executive Yuan.

If land subject to farmland tax has changes in transport, water conservancy, soil, soil and water conservation, or natural conditions that increase or decrease its收益, its land grade/rating should be adjusted; the implementing rules are set by the central land authority.

行政院在為調劑農業生產狀況或因應農業發展需要時，得決定停徵全部或部分田賦。

已規定地價的土地在移轉所有權時，通常要按土地漲價總數額徵收土地增值稅；但繼承移轉、政府出售或依法贈與的公有土地，以及受贈的私有土地，免徵。

符合條件的私人捐贈土地，可免徵土地增值稅。

配偶相互贈與的土地，可以申請不課徵土地增值稅；但日後再移轉依法課稅時，仍要依本條規則計算並課徵。

信託財產的土地，在列舉的信託關係人之間移轉所有權時，不課徵土地增值稅。

設定典權時，出典人要先依規定預繳土地增值稅；回贖時，先前繳納的土地增值稅應無息退還。

This provision identifies who is the taxpayer for land value tax or farm rent tax, including land owners and certain other land holders, and it sets special rules for public, jointly owned, and separately owned land.

信託財產土地在信託期間，以受託人作為地價稅或田賦的納稅義務人。

This provision sets how declared transfer value is reviewed for land ownership transfers or establishment of dianquan, using different reference dates depending on when and how the declaration or transfer occurs.

對於依法免徵土地增值稅的土地，主管稽徵機關要核定移轉現值並發給免稅證明，供辦理土地所有權移轉登記。

This article sets how to calculate land value increment tax and allows a limited offset of certain additional land value tax against the transfer tax due.

This provision sets how to determine the original land value for land value increment tax when land held in trust changes hands or is treated as the trustee’s own land, and it provides special rules for testamentary trusts and certain trust arrangements.

When general price levels change, the original land value and the value used to calculate land value increment tax at the previous transfer must be adjusted by the government-published price index before calculating the total land value increment.

This provision sets land value increment tax rates by gain bands and provides reductions for long-term land holdings.

出售自用住宅用地時，符合面積條件的部分可按10%徵收土地增值稅，但有若干排除情形；同一人原則上只能適用一次，符合特定條件後再次出售可不受一次限制。

土地所有權人申請自用住宅用地稅率課徵土地增值稅時，原則上要在申報書註明並附證明；未註明者可在繳納期間屆滿前補申請。

土地所有權人出售土地後，若在完成移轉登記日起二年內重購符合條件的土地，並符合價差條件，可向主管稽徵機關申請退還部分已納土地增值稅。

This article defines how to determine the land price for certain transfer-related tax terms.

If a land owner got a land value increment tax refund because of repurchasing land, then if that land is transferred again within five years of registration or repurposed, the original refunded tax must be recovered, and tax is also levied on the increase in value for that transfer.

This provision is deleted.

Certain land transfers are exempt from land value increment tax, including land expropriated, certain voluntary sales to the land user, and some reserved public facility land before expropriation.

This provision reduces land value increment tax by 40% on the first transfer after land readjustment, and exempts certain expropriated land transfers from the tax.

作農業使用的農業用地移轉給自然人時，可以申請不課徵土地增值稅；但若之後再移轉且符合未作農業使用等條件，則應課徵土地增值稅。

申請農業用地不課徵土地增值稅，通常要在申報土地移轉現值時由權利人及義務人一起提出；有些情形可由權利人單獨申請。

The tax authority may designate a land user to pay land value tax or land value-added tax for certain lands, and in one case land users must pay in proportion to the land they use.

地價稅以每年8月31日為納稅義務基準日，並由直轄市或縣（市）主管稽徵機關依地政機關資料核定，於11月1日起一個月內一次徵收當年地價稅。

土地所有權人若要適用特別稅率，應在每年地價稅開徵前40日提出申請；原因或事實消滅時，應立即向主管稽徵機關申報。

主管稽徵機關 must 在每年地價稅開徵前 60 日，公告第十七條、第十八條適用特別稅率課徵地價稅的相關規定及申請手續。

主管稽徵機關在查定納稅義務人每年應納地價稅額後，應填發地價稅稅單，分送納稅義務人或代繳義務人，並公告繳納期限、罰則、繳納方式與稅額計算方法。

This provision is deleted.

直轄市及縣（市）主管稽徵機關依土地所有權人持有土地的賦額核定田賦，原則上每年分上下兩期徵收，並在農作物收穫後一個月內開徵。

主管稽徵機關須在每期田賦開徵前十日公告開徵日期、繳納處所及繳納須知，並發給繳納通知單給納稅義務人或代繳義務人。

田賦納稅義務人或代繳義務人收到繳納通知單後，若屬徵收實物，應在30日內到指定地點繳納；若屬折徵代金，應在30日內向公庫繳納。

符合條件的納稅義務人，應在當地作物普遍播種後30日內，向鄉（鎮）、（市）、（區）公所申報折徵代金案件。

土地移轉或設定典權時，權利人和義務人通常要在契約訂定後30日內，連同文件共同向稽徵機關申報土地移轉現值；繳稅後再向地政機關辦理登記。

This provision identifies who must pay land value increment tax in different transfer situations.

土地所有權移轉時的土地增值稅，原納稅義務人逾期未繳的，取得所有權的人可以代為繳納；若屬權利人依規定單獨申報土地移轉現值，則該權利人應代為繳納。

在信託土地的特定移轉情形下，土地增值稅的納稅義務人分別是受託人或該歸屬權利人。

土地增值稅納稅義務人收到繳納通知書後，應在30日內向公庫繳納土地增值稅。

欠繳土地稅的土地，在稅款繳清前不得辦理移轉登記或設定典權；拍賣土地若拍定價額不足以扣繳土地增值稅，法院或行政執行分署要等差額補繳後才發給權利移轉證書。

徵收或收買土地時，地政機關或收買機關要附上清冊通知稽徵機關；稽徵機關在收到通知後15日內要製作代扣稅款證明冊並送回，供發放價款或補償費時代為扣繳。

If the taxpayer or collecting obligor does not pay the tax in full by the due date on the tax bill, a late fee must be added.

納稅義務人變更、隱匿地目等則，或適用特別稅率、減免地價稅或田賦的原因、事實消滅時，應向主管稽徵機關申報；未申報的，會有補稅、罰鍰，逾期不繳還可強制執行。

When additional land tax must be collected under the preceding article, the in-kind portion is collected in kind, the cash and fine portions are collected using the in-kind-to-cash conversion standard in force at the time of payment, and any value payable for in-kind procurement is paid according to the standard approved at the time of procurement.

受贈土地的財團法人如果有列出的違規情形，要補繳土地增值稅，並可能被處以不超過應納土地增值稅額二倍的罰鍰。

（刪除）

This provision is deleted.

本法的施行區域由行政院以命令 تعیین定。

本法的施行細則由財政部訂定。

This provision says the law takes effect on the date it is promulgated, and the effective date for the May 29, 2001 amendments is to be set by the Executive Yuan.

Certain land uses and land improvement activities may receive appropriate tax/fee reductions or exemptions, and the Executive Yuan sets the standards and procedure.

This provision defines “public land” as land owned by the state, special municipality, county/city, or township/city.

This provision defines “urban land” and “non-urban land.”

This provision defines “self-use residential land” as residential land where the owner, spouse, or lineal relatives have household registration, and it is not rented out or used for business.

This provision is the heading for Chapter 1, “General Provisions.”

This is a section heading for “Definitions.”

This is a section heading for “General Provisions.”

This chapter is titled “Land Value Tax.”

This chapter is about land tax.

This chapter is about land value increment tax.

This chapter is titled “Tax Collection Procedures.”

This chapter is titled “Penalties.”

This is a chapter heading for the supplementary provisions chapter.