The distinguish between Local Tax and 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.
The Tax system is as follows:
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
Revenue Service Bureau,Yunlin County TEL:886-5-5323941 FAX:05-5349419
NO.35 Fuwen Rd.,Douliou City,Yunlin County ,Taiwan(R.O.C) 64054 Huwei Branch,Revenue Service Bureau,Yunlin County TEL:886-5-6338940
NO.118 Guangming Rd.,Huwei Township,Yunlin County ,Taiwan(R.O.C) 63242 Beigang Branch,Revenue Service Bureau,Yunlin County TEL:886-5-7836146
NO.6 Wunren Rd.,Beigang Town,Yunlin County ,Taiwan(R.O.C) 65146 mailto:service@yltb.gov.tw
Chinese Version 
The distinguish between Local Tax and National Tax 