Local Tax Bureau,Hsinchu CountyLocal Tax Bureau,Hsinchu County

1. Local Taxes (levied by the Office)

1. Stamp tax: stamp tax shall be paid or stamp shall be attached in accordance with the Stamp Tax Act for any and all the vouchers listed in the Stamp Tax Act which are entered in the territory of the Republic of China.
2. Land value tax: in addition to the farmland tax levied in accordance with Article 22 of the Land Tax Act, land value tax shall also be levied according to the same act for the land of which the value has been decreed.
3. Land value increment tax: for the land of which the value has been decreed, land value increment tax shall, in accordance with the Land Tax Act, be levied according to the total land value, incremental upon the transfer of land ownership. However, lands transferred due to heritage, public lands sold or legally donated by government of all levels, and private lands received via donation, shall be exempted from the land value increment tax.
4. House tax: house tax is levied on the houses adhering to the land as well as the buildings that increase the utility of the houses.
5. Deed tax: according to the provisions of the Deed Tax Act, deed tax shall be declared and paid upon acquisition of real property ownership due to trade, creation of Dien, exchange, donation, partition or possession. However, land in areas where land value increment tax is already levied shall be exempted from the deed tax.
6. Amusement tax: according to the provisions of the Amusement Tax Act, amusement tax shall be levied upon the tickets sold or the fees charged by or for the following amusement places, facilities or activities:
   1. Movies.
   2. Occupational singing, story-telling, dancing, circus, magic, acrobatics shows and all kinds of performances in night clubs.
   3. Drama, musical performances and non-occupational singing, dancing and other performances.
   4. Competitions and contests of skill.
   5. Dancing halls or ballrooms.
   6. Golf courses and the like that provide facilities for the recreation or entertainment of others.
      If no ticket is sold in or for the above-mentioned amusement places, facilities or activities, but beverage or amusement facilities are provided for the recreation or entertainment of others, amusement tax shall be levied according to the amount of charge.
   7. Vehicle license tax: according to the provisions of the Vehicle License Tax Act, permits shall be received and fees paid according to the applicable laws for the transportation equipment using public waterway and/or road, no matter whether they are public, private or military; in addition, the owner or user of transportation equipment shall apply to the local taxation authority for a vehicle license and pay the vehicle license tax. Currently, the local traffic administration is entrusted to collect the vehicle license tax and issue the vehicle license.

2. National Taxes (levied by Hsinchu County Branch and Jhudong Office, National Tax Administration of Northern Taiwan Province, Ministry of Finance)

1. Business tax: Value-added and non-value-added business tax shall be levied in accordance with the Value-added and Non-value-added Business Tax Act for commodities or labor sold in or the commodities imported into the territory of the Republic of China.
2. Income tax
   1. Individual income tax: any individual who has income from the Republic of China shall pay individual income tax in accordance with the Income Tax Act within the scope of the income acquired from the Republic of China.
   2. Profit-seeking enterprise income tax: any profit-seeking enterprise that is operated in the territory of the Republic of China shall pay the profit-seeking enterprise income tax in accordance with the Income Tax Act.
3. Securities transactions tax: securities transactions tax shall be levied upon the sale or purchase of any securities except for the bonds issued by specific levels of government.
4. Commodity tax: unless otherwise prescribed by law, commodity tax shall be levied in accordance with the Commodity Tax Act for the commodities subject to commodity tax as prescribed in the Act, no matter whether they are produced in Taiwan or imported from a foreign country.
5. Estate and gift taxes
   1. Estate tax
      1. Estate tax shall be levied in accordance with the Estate and Gift Tax Act for all the estates, inside or outside the territory of the Republic of China, of a ROC citizen who used to reside in the territory of the Republic of China upon the death of the citizen.
      2. Estate tax shall be levied in accordance with the Estate and Gift Tax Act for the estates, inside the territory of the Republic of China, of a ROC citizen who used to reside outside the territory of the ROC or a person who is not a ROC citizen, upon the death of the citizen or the person.
   2. Gift tax
      1. Gift tax shall be levied in accordance with the Estate and Gift Tax Act when a ROC citizen who resides in the territory of the ROC donates his/her properties located inside or outside the territory of the ROC.
      2. Gift tax shall be levied in accordance with the Estate and Gift Tax Act when a ROC citizen who resides outside the territory of the ROC or a person who is not a ROC citizen donates his/her properties located inside the territory of the ROC.
   3. Where the decedent or donator has revoked his/her nationality of the Republic of China at his/her own will within two years from the occurrence of the fact of death or the action of bestowal, the estate tax or gift tax shall be levied all the same in accordance with the provisions governing the citizens of Republic of China set forth in the Estate and Gift Tax Act.
6. Futures transactions tax: refers to the tax levied in accordance with the Futures Transactions Tax Act upon the transactions of stock index futures, stock index futures options, or stock options in the territory of our country.
7. Tobacco and alcohol tax: refers to the consumption tax levied upon the tobacco and alcohol produced in our country or imported from a foreign country, having the same nature as commodity tax.