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Preferential measures

  1. Exemption from land value tax:Private organizations participating in major public constructions specified in Paragraph 2 of Article 3 of the Participation Promotion Act. During the construction or operation period, the land approved by the sponsoring agency for direct use will be exempted from land price tax for two years, and the land price tax will be exempted from the third to fifth years. The tax is reduced by 50% of the tax payable.If the land for which land value tax is exempted and exempted in accordance with the preceding paragraph is transferred to a third party for continued construction or operation before the expiration of the exemption period, the exemption will be granted until the expiration of the period.
  2. House tax exemption:Private organizations participating in major public constructions as stipulated in Paragraph 2 of Article 3 of the Participation Promotion Law, and the legal houses approved by the sponsoring agency for direct use are exempted from the house tax for two years, and the house tax is reduced from the third to the fifth year. Fifty percent.If the house for which the house tax is exempted and exempted in accordance with the preceding paragraph is transferred to a third party for continued operation before the expiration of the exemption period, the exemption will be granted until the expiration of the period.
  3. Exemption from deed tax:Private organizations participating in major public constructions as stipulated in Paragraph 2 of Article 3 of the Participation Promotion Law shall be exempt from deed tax on real estate that acquires ownership or creates a title for direct use during the construction or operation period.If the real estate mentioned in the preceding paragraph is used for other purposes within five years from the date of declaration of deed tax or is not used directly after being transferred, the deed tax originally exempted shall be recovered.The same applies to the case where a private institution obtains the ownership of real estate after the sponsoring agency agrees to take over or continue construction and operation in accordance with Paragraph 3 of Article 52 of the Promotion and Participation Act.
  • Source: Tainan City’s Autonomous Articles on Promoting Private Institutions’ Participation in Major Public Construction and Reducing and Exempting Land Value Tax, House Tax and Deed Tax.
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