Jump to main content block
  • Date:2010-05-03
Item Target and Scope Services Main Laws 
 Stamps Tax
  1. Receipt for money.
  2. Deeds for movable properties.
  3. Deed for undertaking a contract.
  4. Deed for the sales, transfer, and separation of fixed assets.
  1. Documents regarding tax payables.
  2. Application for paying on a consolidated basis
  3. To process the total payable stamp taxes
Stamp tax and related details
Amusement Tax 
  1. Movies
  2. Occupational singing, story-telling, dancing, circus, magic, art show, and night club shows.
  3. Drama, musical performance, and non-occupational singing and dancing.
  4. All types of competitions.
  5. Ballrooms or dance grounds.
  6. Recreation facilities such as billiards, bowling, and golf courses.
  1. Tax applications from recreation providers.
  2. Application for the suspension and restoration of recreation providers.
  3. 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.
  1. To process land value increment tax application
  2. To estimate land value increment tax
  3. To investigate whether a person has already enjoyed the tax rate for residential property
  4. Inquiry regarding current, publicly announced land price.
  5. 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.
  1. Reissue of VLT forms.
  2. Refund of overpaid VLT amount.
  3. 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.
  1. Change of contact address.
  2. Reissue of tax forms.
  3. Application for detailed tax items.
  4. Application for private, residential land.
  5. Application for the proof of tax completion.
  6. Application for tax reduction.
  7. 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.
  1. Inquiry of house tax number.
  2.  Inquiry of a house’s current value.
  3. Change of contact address.
  4. Reissue of tax forms.
  5. Application for the change of house use.
  6. Application for tax reduction due to natural disasters.
House Tax regulations and such regulations in Kinmen County