| Item | Target and Scope | Services | Main Laws |
|---|
| Stamps Tax |
- Receipt for money.
- Deeds for movable properties.
- Deed for undertaking a contract.
- Deed for the sales, transfer, and separation of fixed assets.
|
- Documents regarding tax payables.
- Application for paying on a consolidated basis
- To process the total payable stamp taxes
|
Stamp tax and related details |
|---|
| Amusement Tax |
- Movies
- Occupational singing, story-telling, dancing, circus, magic, art show, and night club shows.
- Drama, musical performance, and non-occupational singing and dancing.
- All types of competitions.
- Ballrooms or dance grounds.
- Recreation facilities such as billiards, bowling, and golf courses.
|
- Tax applications from recreation providers.
- Application for the suspension and restoration of recreation providers.
- Application for recreational performances (unscheduled performances are exempted from tax).
|
Amusement Tax Law, Kinmen County Amusement Tax Law details |
|---|
| Deed Tax |
- A person who receives a fixed asset via sales, inheritance, exchange, giving, or separation should pay a deed tax, which is exempted in an area with land value increment tax.
|
- Free deed tax applications
|
Deed tax regulations,
land value increment tax |
|---|
| Land value increment tax |
- Land value increment tax is collectable when the value of a piece of land increases at the time of the title transfer. Or, it can be paid when preparing the transfer of ownership.
|
- To process land value increment tax application
- To estimate land value increment tax
- To investigate whether a person has already enjoyed the tax rate for residential property
- Inquiry regarding current, publicly announced land price.
- Application for tax refund for repurchasing a residential land.
|
Land tax and related details, land tax reduction regulations, equalization of land rights and related details. |
|---|
| Vehicle License Tax |
- Business or private automobiles or ships used on public land or water routes.
|
- Reissue of VLT forms.
- Refund of overpaid VLT amount.
- Application for tax exemption for vehicles of people with disabilities.
|
Vehicle License Tax and related details in Kinmen County |
|---|
| Land Value Tax |
- Except for agricultural purposes, a land with announced value is subject to land value tax.
|
- Change of contact address.
- Reissue of tax forms.
- Application for detailed tax items.
- Application for private, residential land.
- Application for the proof of tax completion.
- Application for tax reduction.
- Application for industrial land.
|
Land Tax and related details; land tax reduction rules; equalization of land rights and related details. |
|---|
| House Tax |
- Any type of houses attached to a land and any component that increases the value of the house.
|
- Inquiry of house tax number.
- Inquiry of a house’s current value.
- Change of contact address.
- Reissue of tax forms.
- Application for the change of house use.
- Application for tax reduction due to natural disasters.
|
House Tax regulations and such regulations in Kinmen County |
|---|