【文章內(nèi)容簡(jiǎn)介】 tarting threshold, the marginal tax rate is %. Progressive Rates of Land Value Tax Range of Land Value Marginal Tax Rate Land Value (note 1) Starting Threshold (ST) (note 2) 1% ST Land Value 5*ST % 5*ST Land Value 10*ST % 10*ST Land Value 15*ST % 15*ST Land Value 20*ST % 20*ST Land Value % Privileged Tax Rates ? The tax rate is % for those lands which are used for owneroccupied housing, public housing, business’s labor dormitory. ? The tax rate is uniformly 1% for those lands which are directly used for the approved business purposes ? The land value tax of publiclyowned land used for public purposes is fully exempted. House Tax ? In 1943, towns with more than 500 households were permitted to tax values of houses (or rents of rental houses) at a rate of no more than 5%. In 1967, the House Tax Act was formally promulgated. ? The house tax should be levied on all houses attached to land. Tax Base of House Tax ? The house tax is levied based on the current (present ) value of a house. ? The standard value of a house is assessed by the real estate assessment mittee prising of officers, experts in construction techniques, and representatives of local people’s assembly. It should be publicly announced by the local governments. Standard values of taxable houses have to be reassessed every three years. Legal Declaration Process ? Within a month after the pletion of construction of a house, the taxpayer should declare its current value and report its use to the local collection authorityincharge. The local tax authority should calculate the current value of a house based on the taxpayer’s declaration and the assessment made by real estate assessment mittee. If the taxpayers disagree with calculated current value provided by local tax authority, they can file a request for recalculation by presenting more documentary evidences. Tax Rates of House Tax ? The house tax is one of major local taxes, so the House Tax Act only sets up maximum and minimum tax rates and let local government decide its actual tax rates. ? Tax rates vary across different purposes for which houses are used. House Tax Rates Tax Exemption and Reduction ? No house tax should be levied on public buildings used as office buildings of government agencies, public schools, and so on. ? No house tax should be levied on any of the following private buildings: school buildings owned by a private school, office buildings owned by a private charitable and nonprofit anization, and so on. ? The house tax on the following private houses should be reduced by half: dwelling houses sold by the government to people in need at lower prices, buildings owned by a factory duly registered according to law and used directly for production, and so on. Splitrate Property Tax System ? Taiwan has always adopted a splitrate system since the property tax system was established. ? The splitrate property tax system is not yet popular in the United States even though a number of cities in the rest of the world have adopted such a system. SplitRate System in USA ? An increasing number of researchers and policy makers in the United States propose that land should be taxed at a higher rate than building for the purposes of providing market incentives for urban development and renewal in the USA (. Hartzok, 1997) and a number studies (. Cohen and Coughlin, 2022。 Banzhaf and Lavery, 2022) have found potential benefits of such a property tax reform, but only a few jurisdictions mainly in the Pennsylvania have so far adopted this type of property tax system (England and Zhao, 2022). Features of Splitrate Property Tax System In Taiwan ? One of important features is that its tworate taxation practice violates the mon rule that land should be taxed at a higher rate than building. ? For example: the valu