|
Tax Items |
Levy Targets and Range |
Service Items |
Major Regulations |
|
Stamp Tax |
-
Cash receipt
- Title of buying & selling personal estate
- Contracting title
- Title of pledge,
lease, and segmentation
|
-
To apply for payment bill of big amount taxes.
-
To apply for consolidation payment.
- To accept the
application to overall payment of stamp tax
|
Stamp
tax law, measurement regulations of
stamp tax |
|
Vehicle License Tax |
It applies
to the public and the private transportation automobiles
and boat of the public terraqueous roads. |
-
To
reissue the demand notice of paying for vehicle
license tax.
-
To apply for refund for the overpaid or repeated paid
vehicle
license tax.
-
Application of taxes deduction for the handicapped
people's automobiles.
|
Vehicle
license tax law, vehicle
license tax levy regulation of Chiayi City |
|
Land Value Tax |
Except for the persons who levy for agricultural land tax based on the 22nd regulation, the land that is already priced should levy the land value tax. |
- To
change mailing address.
- To apply for taxes bill reissuing.
- To apply for tax details list.
- To apply for self-used residential land.
- To apply for taxes payment proof.
- Application of taxes deduction land.
- Industrial land
application.
|
Land
tax law, measurement regulations of land tax law,
regulations of taxes deduction land, agrarian regulations,
measurement regulations of agrarian |
|
Agricultural land Tax |
Non-urban lands
that are permed as agricultural land, or lands in the un-regulated
pricing districts or the lands that are in the
regulated pricing districts but are still provided
as croplands, these land should be levied land
lot. |
- To inquiry
agricultural operation of un-separated lands.
|
Land
tax law, measurement regulations of land tax law,
regulations of taxes deduction land, agrarian regulations,
measurement regulations of agrarian |
|
Land value Increment Tax |
The land value
increment tax, after the land price has been set, its land
right should be levied based on the total natural
increasing amount. Or it should be pre-levied as
it sets up the soak rights. |
-
To accept application of the land value increment tax.
-
The estimated taxes amount of the
land value increment tax.
- To inquire if the persons used to benefit from self-used residential land tax percentage
- To inquire the current announced land pricing.
- To check cases processing status via touch
tone number (Tel: 2280028).
- To
apply for tax refund of rebuying self-used residential land.
|
Land
tax law, measurement regulations of land tax law,
regulations of taxes deduction land, agrarian regulations,
measurement regulations of agrarian |
|
House |
Housings that
are attached onto the land and architecture that
will increase usage values of that house. |
- To check the taxes record number of a house.
- To inquire estimated values of a house.
- Change mailing address.
- To apply for taxes bill reissuing.
- To apply for usage modification of a house.
- To
apply for taxes deduction because of casualty.
|
The house tax regulations, measurement regulations of the
house tax in Chiayi city. |
|
Deed Tax |
Real estate sell and buy in, mortgage, exchange, donate,
dismember or the rights owner due to occupancy,
all of the abovementioned should pay for the title
deed tax. The lands that are located in the districts
of land value increment tax can be exempted from the deed tax. |
- Providing
free application form of the deed tax.
- Offering
free application media software regarding the title
deed tax.
- Touchtone
number for check the completion status of the deed tax: 2280028.
|
The deed
tax regulations |
|
Amusement Tax |
- Movies.
- Professional performances such as singing, story telling, dance, circus, magicians, performing arts and night club performance.
- Drama, music concerts and amateur singing and dancing performances.
- All kinds of sports competition.
- Dance ball or pubs.
- golf
course and any other entertaining measurement that are to amuse people.
|
- Application
of amusement tax for starting an entertainment business.
- Application for ceasing or resuming entertainment
business.
- Application
regarding all kinds of temporary performance in public (temporary performance in public can be exempted from the amusement tax).
|
Amusement tax law, taxes payment regulations of amusement tax in Chiayi city. |
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