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Stamp tax
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1. cash receipt
2. real estate sale contract
3.contractor contract
4. pawn, sale, division of real estate contracts
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1. application form to pay taxes on large-amount contracts
2. application to make bulk payments
3. process applications to make bulk payments
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Stamp Tax Act, Enforcement Rules of Stamp Tax Act
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Amusement tax
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1. Movies
2. Professional shows of singing, storytelling, dancing, circus, magic, talents and shows in night clubs
3. Plays, musical performances, and amateur shows of singing, dancing, and so on.
4. Various skill competitions
5. Ballrooms
6. Golf courses and other facilities provided to entertain people
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1. application to withhold taxes by amusement businesses
2. application to start or end an amusement business
3. temporary application to perform to amuse in public (temporary performances that should be exempt from taxes)
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Amusement Tax Act, Enforcement Rules of Stamp Tax Act for Kinmen County
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Deed tax
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1. The person who acquired ownership through the sale, mortgage, exchange, gift, division of real estate should file for the payment of deed taxes. These taxes are exempted for land in areas subject to value-added taxes.
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1. provide deed tax application forms free of charge
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Deed Tax Act, value-added taxes
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Value-added tax
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1. The value-added tax on land should be collected at the time the ownership of the land is transferred, basing on the total amount of the appreciation in the value of the land in relation to the declared value of the land, or the tax is collected in advance at the time a mortgage is registered.
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1. process applications for paying value-added taxes
2. Estimate in advance the tax amount of value-added tax on land
3. Inquire whether or not the land has ever utilized tax rates on residences used by owners
4. Inquire about the declared values of land
5. application for tax refunds of repurchase of land for residences used by owners
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Land Tax Act, Enforcement Rules of Land Tax Act, Land Tax Reduction and Exemption Regulations, The Equalization of Land Rights Act,
Enforcement Rules of the Equalization of Land Rights Act
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Vehicle license tax
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1. Private transportation vehicles such as automobiles and boats that use public traffic lanes in water or on land
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1. supplementary forms for paying vehicle license taxes
2. application for tax refunds from repeated payments of vehicle license taxes
3. application for waivers of vehicle license taxes for the handicapped
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Vehicle License Tax Act, Collection Rules of Vehicle License Tax for Kinmen County
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Land tax
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1. Except land for agricultural uses, all land that has its land value established is subjected to land tax.
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1. change mailing address
2. apply for duplicate tax notice
3. apply for tax details
4. apply to classify land as being used for residences used by owners
5. apply for proof of tax payments
6. apply for reductions or exemptions from land tax
7. apply to be classified as industrial land
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Land Tax Act, Enforcement Rules of Land Tax Act, Land Tax Reduction and Exemption Regulations, The Equalization of Land Rights Act,
Enforcement Rules of the Equalization of Land Rights Act
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House tax
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1. Any building on land and structures that enhance the value of the building
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1. inquire the ID number of house tax records
2. Inquire the assessed value of a house
3. change mailing address
4. apply for duplicate tax notices
5. apply to change the situation in which a house is being used
6. apply for reduction or exemption of taxes due to disasters
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House Tax Act, Collection Rules of House Tax for Kinmen County
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