RURAL LAND TAXATION IN TAIWAN - 農業知識入口網

作者	S. M. Yeh、T. S. Kao
出版機關	農復會

Rural land tax has, for many years, been one of the important taxes in China. Itsrevenue was formerly shared by the Central and local governments according to the Financial Income and Expenditure Act promulgated by the Central Government in July,1946. But for enriching the revenue resources of local governments, the Act was revisedby the Legislative Yuan in June 1951 to make it entirely a local tax.