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Distinguish Local & National Tax

Distinguish Local & National Tax

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 Tax I. Individual Income Tax
II. Profit-seeking Enterprise Income Tax
Profit-seeking Enterprise Income Tax I. Estate Tax
II. Gift Tax
Estate and 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

Local Taxes

(Collected by Local Revenue Service Office)
Stamp Tax
Vehicle License Tax
Land Tax I. Agricultural Land Tax
( has not been levied )
II. Land Value Tax
III. Land value Increment Tax
House Tax


Publisher:Finance and Local Tax Bureau, Tainan City
Update time: 2018-06-02 22:27:00

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