Land Tax Act Article 24
The agricultural land tax shall be collected in kind according to the following standards:1. For land in areas where rice is collected, twenty-seven kilograms of rice shall be collected per tax unit.2. For land in areas where wheat is collected, twenty-five kilograms of wheat shall be collected per tax unit.The aforementioned standards may be adjusted downward by the Executive Yuan based on the tax burden on the land in various regions.
中文原文 土地稅法第24條
田賦徵收實物，依左列標準計徵之：
一、徵收稻穀區域之土地，每賦元徵收稻穀二十七公斤。
二、徵收小麥區域之土地，每賦元徵收小麥二十五公斤。
前項標準，得由行政院視各地土地稅捐負擔情形酌予減低。
一、徵收稻穀區域之土地，每賦元徵收稻穀二十七公斤。
二、徵收小麥區域之土地，每賦元徵收小麥二十五公斤。
前項標準，得由行政院視各地土地稅捐負擔情形酌予減低。