214-高雄市东区税捐稽徵处税务专栏(国外英语资料).doc

214-高雄市东区税捐稽徵处税务专栏(国外英语资料) There is a building improvement on the ground, 1/2 of which are reduced by one floor. 2. there are building improvements on the ground and two floors for 1/3. 3. there are building improvements on the ground and three floors for 1/4. 4., there are building improvements, more than four layers of 1/5 reduction. (two) the building improvements referred to in the preceding paragraph refer to buildings or fortifications attached to the land. The application of arcade corridor land tax relief should attach the built improvement using a photocopy of the license or ownership by land ownership complete exemption application to the local tax levy land donated at the request. (three) the arcade corridor is a part of the building base, which is supposed to be based on the building improvement on the base. As a result, without the construction of the general open space, can not apply for porch corridor relief. Eight, Q: arcade and way for the relief of land tax, which shall submit the documents? Answer: (1) the land use of the arcade shall be reduced or exempted from the licence or ownership of the building to be inspected. (two) the land use reduction certificate, land ownership or land registration book shall be checked and exempted for road use, but shall not be exempted from the statutory vacant area that should be reserved for the construction of the building. (three) more than two kinds of relief should be the owner of the land fill exemption application, to the location of the land revenue apply. Nine, ask: if the August bought 1 pens, is not only pay the remaining months of the land tax? The two sides agreed in the contract of sale in the book tax burden could be identified as transactions, the provisions of the tax law the taxpayer? Answer: land tax tax base date of August 31st every year, the land authority of land register records of land ownership or pawn, as the annual land tax payer, is responsible for the payment of the sum of the annua