Q：
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What is the welfare for taxpayers with disability identification upon tax payment?
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A：
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For the welfares, the taxpayer with disability identification can exempt from license tax as well as special deduction amount upon filing of individual income tax.
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Q：
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Why did I receive the license tax payment bill but leave a record of car stolen on police administration units?
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A：
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If the car got lost or stolen, apart from leaving a record in the police administration unit, it is still required to submit the proof of loss issued by the policy administration unit and ID card to motor vehicles office to proceed the deregistration.
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Q：
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When is the taxable period for house tax, land tax, and license tax annually?
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A：
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Type
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Taxable Period
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Levy Period
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House Tax
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House Tax From July 1st last year to June 30th that year
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From May 1st to 31st
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Land Tax
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From January 1st to December 31st that year
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From November 1st to 31st annually
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License Tax
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1. Private car: From January 1st to December 31st at that year
2. Business car: Last term: From January 1st to June 30th at that year at that year
Next term: From July 1st to December 31st at that year
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1. Private car: From April 1st to April 31st at that year
2. Business car: Last term: From April 1st to April 31st at that year at that year
Next term: From October 1st to October 31st at that year
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Q：
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Is it possible to search for the debtor’s property (income) information with debtor’s name or address?
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A：
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Since the frequency of name and address is varied, it is easy to make both parties confused. To protect the rights of taxpayers, the whole information of property (income) information is categorized by the identity number, so it is not possible to search for the information with the name or address.
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Q：
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Who is liable for the land tax payment for the transfer of land at that year?
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A：
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For annual land tax payment, the basis date is August 31st at each year. The levitation of land tax is dependent on the owner or dian-holder stated on the land registration transcript by August 31st annually. If the transfer of land was finished by the aforementioned period, the taxpayer shall be the owner of such land.
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FAQ
