Distinquish Local and National Tax

Skip font switch, social group sharing tool bar

Taxation

facebooktwitterplurkline

The taxation of R.O.C, according to the constitution and the law governing the allocation of government revenue and expenditures, is classed as national taxes(central taxes), and metropolitan, county and city taxes(local taxes). the tax system is as follows:

National Taxes

Collected by the national tax administration of the ministry of finance.

Income

Individual income tax
Profit-seeking enterprise income tax

Estate and gift tax

Estate tax
Gift tax

Commodity tax
Securities transactions tax
Futures transactions tax Customs duties(collected by the customs)
Mine concession tax(has not been levied)
Business tax
Tobacco and alcohol tax

Metropolitan county and city taxes (municipality under direct supervision) tax

Collected by the tax collection office of each county and city.

Stamp tax
Vehicle license tax Land tax

agricultural land tax( has not been levied )
land value tax
land value increment tax

House tax
Deed tax
Amusement tax

Update Date：2020-04-20