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資料處理中

Part 1 Introduction:

1. Methods of house tax levying The house tax is levied on houses attached to land and other buildings which enhance the utility value of these houses. The house tax shall be collected from the house owners as a kind of asset tax. Besides the normal configured housing structures, all other types of specially configured buildings intended for residential, business and working use, such as loft buildings or other odd-shaped warehouses, fuel tanks or gas stations are also subject to house tax.

Part 2 Calculation of Housing Tax:

1. The house tax is not levied based on the building cost or market value, but is based on the current value of standard price an applicable tax rate, which is calculated by the formula below, The standard house price x size (acreage) x (1 - an applicable depreciation rate x the years of depreciation) x an adjustment rate based on the level/class of street or road x an applicable tax rate = payable house tax.

Classification

II.The specific house tax is classified by the following tax rates:
Classification of Houses tax rate Tax Rates
Houses for residential purposes--- 1.2% tax
Houses for business purposes--- 3% tax
Houses for private hospitals, professional offices & the premises of non-profit civil  organizations tax.--- 2%

(1)A house that serves as residential and non-residential purposes at the same time, shall have the actual tax levy calculated based on the actual size/acreage used as residential and non-residential purposes. But for non-residential purpose, tax shall be levid at no less than one-sixth of the total house area.

(2)Spaces served as a parking lot for vehicles or bomb shelter purposes as indicated in the house usage license. Modification made to such places for other usage without proper authorization are subject to tax levy based on the following classification,

rate
Classification Applicable tax rate
Residential purposes Levied at 2% of the current assessed value.
Business purposes Levied at 5% of the current assessed value.
Non-residential & non-business Levied at 2.5% of the current assessed value.

  

(3)When a house has changed its usage or purposes, it shall be reported promptly. For instance, house changes from residential to a commercial purpose or vice versa. The report for change of house purposes filed after the 16th of the month will be subject to the previously designated tax rate for the current month, but if reports were filed on or before the 15th of the month, then the new tax rate will be in effect from the current month.