The Taxation of R.O.C is classed as National Taxes, and Metropolitan, County and City Taxes. National Taxes include Income Tax, Estate and Gift Tax, Value-Added and Non-Value-Added Business Tax, Tobacco and Alcohol Tax, Commodity Tax, Securities Transaction Tax and Futures Transaction Tax. Metropolitan, County and City Taxes include Agricultural Land Tax, Land Value Tax, Land Value Increment Tax, House Tax, Vehicle License Tax, Deed Tax, Stamp Tax, Amusement Tax.