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Local Tax

Distinguish Local & National Tax

The taxation of R.O.C, according to the constitution and the law governing the allocation of government revenue and expenditures, is classed as national taxes(central taxes), and metropolitan, county and city taxes(local taxes).
The tax system is as follows:
national taxes
(collected by the national tax administration of the ministry of finance)
income tax individual income tax
profit-seeking enterprise income tax
estate and gift tax estate tax
gift tax
commodity tax
securities transactions tax
futures transactions tax
customs duties(collected by the customs)
mine concession tax(has not been levied)
business tax
tobacco and alcohol tax
metropolitan county and city taxes
(municipality under direct supervision) tax
(collected by the tax collection office of each county and city)
stamp tax
vehicle license tax
land tax agricultural land tax( has not been levied )
land value tax
land value increment tax
house tax
deed tax
amusement tax