Details of levy clause of constructional advantage Article 56
Community development fee shall be determined according to the following procedure:Land number checking and registration: For each project, check the land number of the land parcels within the benefited area and copy them in order onto a reference registry and provide a registry serial number for each land number copied.Land and building/structure owner checking and registration: Check the official General Land Registry and copy in order of land number, the name, address, and land area of the owners of respective lands within the benefited area. Where the above-ground building/structure is not owned by the land owner, the name, address, and land area of the owner of said building/structure shall also be copied. Where a land parcel is under joint ownership of two persons or more, the names, addresses, and holding percentages of respective joint owners shall all be copied. For sold public lands and lands established dien right, the name, address, and land area of the public land buyer or of dien right holder shall be copied. Where no records are available, field survey results may be used.Map measuring and benefited area calculation: Upon completion of checking and copying property right and land area records, in addition to providing a record of the land area outside the column of the land record for all complete land parcels within a same benefited zone. Measurements derived from the benefited area drawing (or through site survey) shall be provided for land parcels extending across different benefited zones or outside the benefited area, and the area of respective land parcels shall be recorded in the appropriate columns under respective land records.Community development fee unit charge calculation: Except roads under urban planning, the community development fee amount shall be determined for taxable and exempted areas within the benefited area with the unit charge calculated according to the following:(1) Multiply total project cost by the charging rate to derive the total community development fee.(2) Multiply the total community development fee by the percentage set forth in Article 19 or Article 20 to derive the community development fees for the benefited line or the benefited surface.(3) Divide the share of the community development fee of the benefited line by its total length to derive the unit charge of the benefited line.(4) Divide the share of the community development fee of respective zones within the benefited surface by their area to derive the unit charge of the respective land zone.(5) For public lands appropriated for use, the provisions under Paragraph 2, Article 3 of the Statute shall govern.Community development fee calculation: Multiply the length of the benefited line or the area of respective zones within the benefited surface of the benefited land owners by the unit charge of the benefited line or respective benefited zones within the benefited area to derive the community development fee to be borne by the benefited line and by the various zones within the benefited area. The total amount for the benefited line and the amount borne by respective benefited zones as well as their respective taxable amount shall be recorded. For fee exemption or reduction due to overlapping benefit as stipulated under Article 12 of the Statute, the fee to be borne by respective zones and lines shall be recorded, with the amount after exemption/reduction provided under column “total” and the exempted/reduced amount under column “notes”.Double charging deduction: For fee deduction for the same benefited surface of different projects, the calculation shall be based upon the unit charges borne by a particular land parcel imposed by different projects at different times. The same shall apply to different projects sharing the same benefited line. Said fee deduction shall not be limited by transfer of land ownership. In the event that the double charging occurs when one project has a benefited line and the other does not, the benefited line shall be excluded from fee deduction.Statistics compilation: Benefited zones and lines shall have respective statistical data for taxable amount and case number, as well as deductible amount and case number. The records thereof shall be kept under column “total” in the back of registry. All statistics shall be compiled into a registry and five (5) copies of duplication shall be produced. Two (2) copies of which shall be delivered to relevant tax bureaus for fee imposition, recheck, and case cancellation, and the rest three (3) copies shall be retained by the original compiling agency, the finance and the land administration authority with one (1) copy each for recordation.All projects except road construction without benefited line or benefited surface zone difference shall follow the same procedure above except those provisions pertaining to benefited line and zones.
中文原文 工程受益費徵收條例施行細則第56條
工程受益費之查定程序，其順序如左：
一、勾抄地號：每項工程，根據受益範圍圖，依次將受益區內之地號勾抄於查徵底冊草冊上，每一地號編為一個底冊號碼。
二、查抄土地及建築物所有權人：依據土地登記總簿，將受益範圍內之土地，依地號逐筆查抄所有權人姓名、住址及面積。
其地上建築物非地主所有者，並應查抄建築物所有權人姓名、住址及面積。
土地為二人以上共有者，應分別抄錄各共有人之姓名、住址及持分比例。
放領公地或設有典權之土地，應分別抄錄公地承領人或典權人之姓名、住址及面積。
無案可查者按實際調查測定之。
三、量圖核計受益面積：產權及面積查竣後，除整筆土地位於一個受益區內者，將其面積記載於該區之欄外，其土地有跨越不同受益區或跨越於受益區外者，依受益圖（或現場）分別量計，對位於各區之面積，分別記錄於各區欄內。
四、受益費徵收單價之計算：受益區範圍內，除都市計畫道路外，其餘土地應徵、免徵之面積，均應擬計受益費額，依左列規定計算徵收單價：
（一）總工程費乘以徵收費率為受益費總額。
（二）受益費總額，依第十九條或二十條之規定乘以百分比，為受益線或受益面之受益費額。
（三）受益線分配之線受益費額，除以受益線長度，為受益線之徵收單價。
（四）受益面各區分配之受益費額，除以各該區之面積，為各該區受益費徵收單價。
（五）有撥用公地者依本條例第三條第二項之規定辦理。
五、核計受益費額：根據各受益人所有土地之受益線長度及各區受益面面積。
乘以受益線及各區受益面徵收單價，分別將受益線費額及各區應負擔之費額填註，並統計其應徵收費額：其依本條例第十二條規定重複受益而減免者，各區、線填其負擔費額，合計欄填其減免後之應徵收費額，並將減免費額於備註欄內註明。
六、重複徵收之扣除：按前後開徵受益費該筆土地負擔受益面之徵收單價計算，受益線重複者亦同，不因土地所有權之移轉而有所限制。
但一工程有受益線，另一工程無受益線者，重複時，受益線不在減免之列。
七、統計造冊：各區按各區分別統計，線按線統計；應徵之費額、件數、減免之費額、件數，均應分別統計，記載於冊後總計欄，繕訂成冊，並複製查徵底冊五份。
除送稅捐稽徵機關兩冊，作開徵、複查及銷號之用外，餘由原定機關及財政、地政機關各存一份備查。
道路工程以外無受益線及不分受益區之各項工程，除線及分區事項外，餘照前項各款程序辦理。
一、勾抄地號：每項工程，根據受益範圍圖，依次將受益區內之地號勾抄於查徵底冊草冊上，每一地號編為一個底冊號碼。
二、查抄土地及建築物所有權人：依據土地登記總簿，將受益範圍內之土地，依地號逐筆查抄所有權人姓名、住址及面積。
其地上建築物非地主所有者，並應查抄建築物所有權人姓名、住址及面積。
土地為二人以上共有者，應分別抄錄各共有人之姓名、住址及持分比例。
放領公地或設有典權之土地，應分別抄錄公地承領人或典權人之姓名、住址及面積。
無案可查者按實際調查測定之。
三、量圖核計受益面積：產權及面積查竣後，除整筆土地位於一個受益區內者，將其面積記載於該區之欄外，其土地有跨越不同受益區或跨越於受益區外者，依受益圖（或現場）分別量計，對位於各區之面積，分別記錄於各區欄內。
四、受益費徵收單價之計算：受益區範圍內，除都市計畫道路外，其餘土地應徵、免徵之面積，均應擬計受益費額，依左列規定計算徵收單價：
（一）總工程費乘以徵收費率為受益費總額。
（二）受益費總額，依第十九條或二十條之規定乘以百分比，為受益線或受益面之受益費額。
（三）受益線分配之線受益費額，除以受益線長度，為受益線之徵收單價。
（四）受益面各區分配之受益費額，除以各該區之面積，為各該區受益費徵收單價。
（五）有撥用公地者依本條例第三條第二項之規定辦理。
五、核計受益費額：根據各受益人所有土地之受益線長度及各區受益面面積。
乘以受益線及各區受益面徵收單價，分別將受益線費額及各區應負擔之費額填註，並統計其應徵收費額：其依本條例第十二條規定重複受益而減免者，各區、線填其負擔費額，合計欄填其減免後之應徵收費額，並將減免費額於備註欄內註明。
六、重複徵收之扣除：按前後開徵受益費該筆土地負擔受益面之徵收單價計算，受益線重複者亦同，不因土地所有權之移轉而有所限制。
但一工程有受益線，另一工程無受益線者，重複時，受益線不在減免之列。
七、統計造冊：各區按各區分別統計，線按線統計；應徵之費額、件數、減免之費額、件數，均應分別統計，記載於冊後總計欄，繕訂成冊，並複製查徵底冊五份。
除送稅捐稽徵機關兩冊，作開徵、複查及銷號之用外，餘由原定機關及財政、地政機關各存一份備查。
道路工程以外無受益線及不分受益區之各項工程，除線及分區事項外，餘照前項各款程序辦理。