◎ Section for owner-occupied housing use, can be scaled-occupied residential land especially applicable tax rate
People counter and ask the same floor houses part is for business, partially occupied dwellings, whether occupied by applying special tax levied on residential land premium tax?
Taxing Kaohsiung City said: occupied residential land means land owners or their spouse, relatives in the local household registration office finish, and no rental or business use of the land for residential. After the house as part of a floor is for business, for its own use and non-residential houses occupied portion can be clearly defined by the base of the housing is located and will be based on actual business house calculate the proportion of occupied land area occupied, respectively, in accordance with the general land tax and land tax levied on land occupied dwellings.
HERE remind taxpayers, land owner in case of the above circumstances, the need to land tax levy of 40 days ago (formerly September 22), apply to the location of the land of local tax collection authority, upon approval from the year since when can press special class nuclear land value tax rate, if more than the application period, as from next year onwards to apply.
