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Subject and
scope: |
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Land value increment tax is
collected or pre-collected on the
total incremental value at the time
of the transfer of the title of
land, or the establishment of pledge
with land, which has previously been
set at a certain value.
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Taxpayer: |
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For land transferred with
compensation, the original land
owner. |
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For land transferred without
compensation, the acquired title
owner. |
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For land with pledge established,
the pledger
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Main
applicable laws and regulations: |
| |
Land Tax Act, Enforcement Rules of
the Land Tax Act, The Equalization
of Land Rights Act, The Agricultural
Development Act, Enforcement Rules
of the Equalization of Land Rights
Act |
