land value tax meaning in English
地价税
Examples
- However , in case construction is still not commenced or finished upon expiration of the postponed period , thus making the building license invalid , additional land value tax will be levied for the period computed from expiration of the time limit for construction and utilization to commencement of building
但展期后仍逾期不开工或逾期未完工致建造执照作废者，追溯自其超出限期建筑使用期限当年期起至开工建筑当年期止，依该规定加徵地价税。 - Article 27 where a landownership holder has applied for postponement of commencement under paragraph 2 , article 54 of the building act and the application has been approved , and thus the time limit for construction and utilization as prescribed in paragraph 1 , article 18 of the act is exceeded , no additional land value tax will be levied
第27条土地所有权人已依建筑法第五十四条第二项规定申请开工展期并经核准，其因而超出本条例第十八条第一项限期建筑使用期限者，不予加徵地价税。 - Article 28 the multiple for the land value tax additionally levied under paragraph 1 , article 18 of the act shall be determined by the authority of development together with the departments of land administration , finance , and taxation considering the development situation of the new town , and reported to the executive yuan for approval
第28条依本条例第十八条第一项规定加徵地价税之倍数，由开发主管机关会商地政、财政及管辖稽徵机关，视新市镇发展情形拟订，层报行政院核定。