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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

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