Regulations for Favorable Rentals Regarding Public Land Lease and Superficies in Infrastructure Projects Article 2
Rental calculations for public land in infrastructure projects are as follows:1. Building period: calculated based on the result of the current declared land value times the current land tax rates.2. Operation period: calculated based on the result of the current declared land value times the current land tax rates, plus 2% of the declared land value at the time of signing the contract.3. If a piece of public land is in between its building period and operation period, the rental is equal to the rent in the building period plus the rent in the operation period.According to the regulations of rent calculation in Paragraph 1, if the financial plans of the infrastructure projects cannot make ends meet, the authority can grant a rental discount.The matters related to rent calculation in the previous two Paragraphs should be specified in the investment contract.
中文原文 促進民間參與公共建設公有土地出租及設定地上權租金優惠辦法第2條
公有土地之年租金依下列規定計算：
一、興建期間：按當期申報地價及課徵地價稅稅率之乘積計收。
二、營運期間：按當期申報地價及課徵地價稅稅率之乘積，加計簽約當期申報地價百分之二計收。
三、同一宗土地，一部屬興建期間，一部已開始營運者，其租金按二者實際占用土地比例或地上建築物樓地板面積比例計收。
依前項計收之租金，於經主辦機關評估財務計畫，確有造成公共建設自償能力不足情事者，得酌予減收之。
前二項租金相關事項，均應於投資契約載明。
一、興建期間：按當期申報地價及課徵地價稅稅率之乘積計收。
二、營運期間：按當期申報地價及課徵地價稅稅率之乘積，加計簽約當期申報地價百分之二計收。
三、同一宗土地，一部屬興建期間，一部已開始營運者，其租金按二者實際占用土地比例或地上建築物樓地板面積比例計收。
依前項計收之租金，於經主辦機關評估財務計畫，確有造成公共建設自償能力不足情事者，得酌予減收之。
前二項租金相關事項，均應於投資契約載明。