| 英文摘要 |
This article mainly explains the content of the Supreme Administrative Court’s Judgment 111 Shang-Tzu No. 352, in order to understand the land value increment tax system of the land reserved for public facilities.
According to Article 39, Paragraph 2 of the Land Tax Act, the land value increment tax is exempted from the transfer of reserved land for public facilities designated under the Urban Planning Act before it is expropriated. In addition, Article 24, Paragraph 2 of the Land Tax Reduction and Exemption Regulations stipulates that application for reduction or exemption of the land value increment tax shall be submitted to the tax authority with relevant support documents at the time of reporting the present value of land transfers. The above judgment held that the provisions of Article 24, Paragraph 2 of the Land Tax Reduction and Exemption Regulations has obviously added the requirements that are not specified in Article 39, Paragraph 2 of the Land Tax Act, and events should be automatically exempted from the land value increment tax according to the provisions of the Land Tax Act shall not apply. |
