I. Land tax preferential measure: (1) Land tax law
Regulation 18: “land directly used for enterprises on the left side, land tax
will be drafted according to 10/1000.But those that have not been used according
to governing agency plans, not suitable: 1, industrial land, mining land…those
that set up factories on non-industrial area or non-industrial land prior to
announcement of industrial area or industrial land zoning, with government
approval for factory land use, are allowed to follow prior regulations.” Those
confirming to regulations shall provide relevant documents (factory set up
permit, copy of the construction license or use permit, and factory registry for
ones already in production) to the local governing agency for application and
approval 40 days prior to the annual land tax date. Applicants applying past the
time limit will be allowed to use for the following year. Those with prior
approval and have not changed method of use do not need to re-apply. (2)
Nantou County civil organization participating in significant public works
reducing/eliminating the land tax, housing tax, and deed tax autonomous
ordinance Article 3:”Civil organization participating with this ordinance
Article 3, Item 2 regulation, this county’s major public works builder, .…1,
Land used in providing transport facilities, public pipelines, environmental
pollution prevention and control facility, sewage sewers, water facilities,
health and medical treatment facilities, culture and education facilities,
electrical industry facilities, and public gaseous fuel facilities are all
exempt.2, Land providing social and labor welfare facilities, tourism
destinations and forest recreation facilities, athletic, water conservation,
agricultural facility and major industry, commercial, technological facilities,
drafted according to 10/1000 tax rate.” Those confirming to regulations shall
fill out a deduction/exemption application form and provide relevant documents
to the county revenue service office for application 40 days prior to the annual
land tax date. Applicants applying past the time limit will be allowed to use
for the following year. Those with prior approval and have not changed method of
use do not need to re-apply.
II. Housing tax, deed tax preferential
measure: (1) Housing tax ordinance Article 15, Item 2, 2nd stipulation:
”Housing of legally registered direct production factory” will be deducted half
of the housing tax. Those conforming to regulations shall submit related
documents (factory registration, building deed, or copy of operating license) to
the local governing agency for review and approval within 30 days of the
starting date. Applicants applying past the time limit have deductions beginning
from the reporting month. Those with prior approval and have not changed method
of use do not need to re-apply. (2) Nantou County civil organization
participating in significant public works reduction in land tax and deed tax
autonomous regulation:
a. Article 4: Civil organization participating in
this regulation’s Article 3, this county’s major public works, and new building
for direct use by such, its housing tax reduces standard to be as
follows: (a.) Housing used in providing transport facilities, public
pipelines, environmental pollution prevention and control facility, sewage
sewers, water facilities, health and medical treatment facilities, culture and
education facilities, electrical industry facilities, and public gaseous fuel
facilities shall be reduced 50% of the taxable amount for 5 years within the
month of direct use. (b.) Housing used in providing social and labor welfare
facilities, major tourism destinations and forest recreation facilities,
commercial, and technological facilities, shall be reduced 50% of the taxable
amount for 5 years within the month of direct use.
Civil organization
approved for tax deduction according to this autonomous ordinance, transferred
management or construction to a third party before the 5 year expiration, shall
be allowed for tax deduction until the full 5 year limit.
b. Article 5:
Civil organizations participating in this regulation’s Article 3, real estate
acquired or obtained during building or management period of this county’s major
public works, shall be deducted 30% of the deed tax. The antecedent real
estate if transferred or changed to other use within 5 years of the deed tax
reporting shall compensate for the original deed tax reduction. The Nantou
County government (hereafter refers to as this government office) according to
this regulation’s Article 8, Item 1, 1st-3rd stipulation, when obtains real
estate property rights of civil organizations, the deed tax is exempt.
c.
When qualifying for exemption regulations, the taxpayer should fill out an
exemption application form, and submit it along with proving document according
to this government’s revenue office for application according to the below
regulations. (a) Applicants applying for the Article 4 housing tax exemption
shall apply within 30 days of the exemption reason date. Applicants applying
past the expiration date shall begin exemption starting from the applying month.
When the reason for exemption is eliminated, applicant shall apply to this
government’s revenue office for reinstatement of full taxable amount starting
from the following month. (b) Applicants applying for Article 5 deed tax
reduction, apply during tax application.
