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
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National Taxes
(Collected by the National Tax Administration
of the Ministry
of Finance)
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Income Tax
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Individual Income Tax
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Profit-seeking Enterprise Income Tax
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Estate and Gift Tax
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Estate Tax
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Gift Tax
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Commodity Tax
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Securities Transactions Tax
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Futures Transactions Tax
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Customs Duties(Collected by the Customs)
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Mine Concession Tax(has not been levied )
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Business Tax
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Tobacco and Alcohol Tax
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Metropolitan County and City Taxes
(Municipality under direct supervision) Tax
(Collected by the tax collection office of each county and city)
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Stamp Tax
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Vehicle License Tax
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Land Tax
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Agricultural Land Tax( has not been levied )
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Land Value Tax
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Land value Increment Tax
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House Tax
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Deed Tax
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Amusement Tax
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