地方稅法通則
直轄市政府、縣（市）政府、鄉（鎮、市）公所課徵地方稅時，依本通則辦理；本通則沒有規定的部分，改依稅捐稽徵法及其他相關法律。
- Jurisdiction
- Taiwan
- Instrument
- Act or statute
- Citation
- G0340108
- Version
- 3 Jan 2025
- Language
- zh-Hant
- Official source
- View official record ↗
administrative boundary adjustment administrative delegation local revenue local tax local tax administration local tax rates local taxation regulatory publication reporting special taxes surtaxes tax administration tax classification tax collection tax priority tax surcharge temporary taxes
Statute overview
About this statute
本通則自公布日開始施行。 直轄市政府、縣（市）政府、鄉（鎮、市）公所課徵地方稅時，依本通則辦理；本通則沒有規定的部分，改依稅捐稽徵法及其他相關法律。 This provision defines “local tax” as the taxes listed in the text. 地方政府和鄉鎮市公所得依規定，視自治財政需要開徵特別稅課、臨時稅課或附加稅課，但不得對列舉的轄區外或跨轄區事項開徵；臨時稅課還要說明目的、指定用途並設專款帳戶。 直轄市政府、縣（市）政府為辦理自治事項並充裕財源，得在中央立法所定地方稅原規定稅率（額）上限內，於百分之三十範圍內調高並訂定徵收率（額）。
Ask AI about this statute
地方稅法通則
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign inLexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.