| “Kinmen County Revenue Service” was established in February 1953, and was responsible for revenue service under the supervision of the county government finance and grain section. “Kinmen County Revenue Service” was renamed “Kinmen County Tax Bureau” in coordination with amendments to the Local Government Act and Kinmen County Government Self-Governance Act. The organization was restructured to 3 sections and 1 office with a personnel quota of 18 staff members. The adjustment was ratified by the Examination Yuan on August 30, 2013 and the effective date was traced back to January 20, 2013. Kinmen County Tax Bureau was initially focused on stamp tax, business tax, and vehicle license tax. After 52 years, the central government believed that the local economy is prospering and people’s income has improved, new taxes should be established through which the public can learn about taxation. Four new taxes were added as of January 1964, namely land value tax, house tax, deed tax, and amusement tax. Land value increment tax was added in September 1967, estate tax and gift tax were added in April 1979, securities tax was added in May 1992, profit-seeking enterprise income tax was added in January 1994, and individual income tax was added in 1997. The National Taxation Bureau established a branch in Kinmen on July 1, 1997 and tasks concerning national taxes were transferred to National Taxation Bureau. The Act Governing the Allocation of Government Revenues and Expenditures was amended on January 25, 1999 and sales tax became a national tax that was handled by Kinmen County Tax Bureau. The Executive Yuan approved the transfer of sales tax affairs to the National Taxation Bureau in January 2003, and Kinmen County Tax Bureau has handled 7 local taxes since then, including land value increment tax, land value tax, house tax, deed tax, amusement tax, stamp tax, and vehicle license tax. |