Land Tax Act Article 13
The definitions of terms used in levying agricultural land tax in this Act are as follows:1. Land Category: Refers to the category of land use as recorded in the cadastre of each municipality or county (city).2. Grade: The grade assigned to different categories of land according to the annual yield or value per unit area of land.3. Tax Unit: Refers to the unit for determining the annual tax amount per unit area based on the tax grade of various land categories.4. Tax Amount: Refers to the product obtained by multiplying the annual tax amount per unit area determined based on the tax grade of each land category by the area of each land category.5. In-kind: Refers to rice, wheat, or other agricultural products collected in various regions.6. Cash Equivalent: Refers to cash collected in lieu of the in-kind tax.7. Impurities: Refers to impurities such as sand, mud, soil, stones, and weeds contained in the in-kind.
中文原文 土地稅法第13條
本法課徵田賦之用辭定義如左：
一、地目：指各直轄市、縣（市）地籍冊所載之土地使用類別。
二、等則：指按各種地目土地單位面積全年收益或地價高低所區分之賦率等級。
三、賦元：指按各種地目等則土地單位面積全年收益或地價釐定全年賦額之單位。
四、賦額：指依每種地目等則之土地面積，乘各該地目等則單位面積釐定之賦元所得每筆土地全年賦元之積。
五、實物：指各地區徵收之稻穀、小麥或就其折徵之他種農作產物。
六、代金：指按應徵實物折徵之現金。
七、夾雜物：指實物中含帶之沙、泥、土、石、稗子等雜物。
一、地目：指各直轄市、縣（市）地籍冊所載之土地使用類別。
二、等則：指按各種地目土地單位面積全年收益或地價高低所區分之賦率等級。
三、賦元：指按各種地目等則土地單位面積全年收益或地價釐定全年賦額之單位。
四、賦額：指依每種地目等則之土地面積，乘各該地目等則單位面積釐定之賦元所得每筆土地全年賦元之積。
五、實物：指各地區徵收之稻穀、小麥或就其折徵之他種農作產物。
六、代金：指按應徵實物折徵之現金。
七、夾雜物：指實物中含帶之沙、泥、土、石、稗子等雜物。