Preference Regulations for Leasing and Setting Up Superficies on Government Own Real Estate by the Private Sector to Build Public Housing Article 3
The rentals for public land and establishment of the right of superficies are collected in the following manners:1. From the effective date of the contract until approval of the operation: To be collected based on the land value tax payable for the land pursuant to laws.2. Period of operation: To be collected in the following manners, subject to the percentage of public housing allowed to be rented by economically or socially disadvantaged persons as authorized under the business plan:(1) In the event of 40% of public housing provided, annual rent will be collected at 2% of the current declared land value.(2) In the event of more than 40%~70% of public housing provided, annual rent will be collected at 1.5% of the current declared land value.(3) In the event of more than 70% of public housing provided, annual rent will be collected based on the land value tax payable for the land pursuant to laws.The rent for public buildings is collected in the following manners:1. From the effective date of the contract until approval of the operation: To be collected based on the house tax payable for the buildings pursuant to laws.2. Period of operation: To be collected in the following manners, subject to the percentage of public housing allowed to be rented by economically or socially disadvantaged persons as authorized under the business plan:(1) In the event of 40% of public housing provided, annual rent will be collected based on the current house tax payable for the buildings plus 2%.(2) In the event of more than 40%~70% of public housing provided, annual rent will be collected based on the current house taxable payable for the buildings plus 1.5%.(3) In the event of more than 70% of public housing provided, annual rent will be collected based on the house tax payable for the buildings pursuant to laws.Where the current declared land value for the year increases by more than 50% from that estimated under the business plan, the municipal or county (city) government shall consider authorizing a reduction in the rentals referred to in Items 1 and 2 of Subparagraph 2 of Paragraph 1 herein and also notify the relevant land management authority to reduce the rentals. Notwithstanding, rentals after the reduction shall be no less than the land value tax payable pursuant to laws.If a piece of public land or the same building is in between its building period and operation period, the rentals are collected subject to the percentage of occupied areas of the land or occupied floor areas of the building on the ground by both periods.
中文原文 民間興辦社會住宅使用公有不動產之出租及設定地上權優惠辦法第3條
公有土地出租及設定地上權之租金，依下列基準計收：
一、自契約生效日起至核准營運前期間：按土地依法應繳納之地價稅計收。
二、營運期間：依興辦事業計畫核定提供出租予經濟或社會弱勢者居住社會住宅之比率，分別按下列方式計收：
（一）提供百分之四十者，按土地申報地價年息百分之二計收年租金。
（二）提供逾百分之四十至百分之七十者，按土地申報地價年息百分之一點五計收年租金。
（三）提供逾百分之七十者，按土地依法應繳納之地價稅計收。
公有建築物之租金，依下列基準計收：
一、自契約生效日起至核准營運前期間：按建築物依法應繳納之房屋稅計收。
二、營運期間：依興辦事業計畫核定提供出租予經濟或社會弱勢者居住社會住宅之比率，分別按下列方式計收：
（一）提供百分之四十者，按建築物當期應繳納之房屋稅加計百分之二計收年租金。
（二）提供逾百分之四十至百分之七十者，按建築物當期應繳納之房屋稅加計百分之一點五計收年租金。
（三）提供逾百分之七十者，按建築物依法應繳納之房屋稅計收。
依第一項第二款第一目及第二目規定計收之租金，如土地之當年申報地價與興辦事業計畫預估之當年申報地價漲幅逾百分之五十時，直轄市、縣（市）政府得酌予核定減收比率並通知該土地管理機關減收。
但減收後之租金不得低於依法應繳納之地價稅。
同一宗土地或建築物，一部尚未核准營運，一部已開始營運者，其租金按二者所占土地面積或地上建築物樓地板面積比率計收。
一、自契約生效日起至核准營運前期間：按土地依法應繳納之地價稅計收。
二、營運期間：依興辦事業計畫核定提供出租予經濟或社會弱勢者居住社會住宅之比率，分別按下列方式計收：
（一）提供百分之四十者，按土地申報地價年息百分之二計收年租金。
（二）提供逾百分之四十至百分之七十者，按土地申報地價年息百分之一點五計收年租金。
（三）提供逾百分之七十者，按土地依法應繳納之地價稅計收。
公有建築物之租金，依下列基準計收：
一、自契約生效日起至核准營運前期間：按建築物依法應繳納之房屋稅計收。
二、營運期間：依興辦事業計畫核定提供出租予經濟或社會弱勢者居住社會住宅之比率，分別按下列方式計收：
（一）提供百分之四十者，按建築物當期應繳納之房屋稅加計百分之二計收年租金。
（二）提供逾百分之四十至百分之七十者，按建築物當期應繳納之房屋稅加計百分之一點五計收年租金。
（三）提供逾百分之七十者，按建築物依法應繳納之房屋稅計收。
依第一項第二款第一目及第二目規定計收之租金，如土地之當年申報地價與興辦事業計畫預估之當年申報地價漲幅逾百分之五十時，直轄市、縣（市）政府得酌予核定減收比率並通知該土地管理機關減收。
但減收後之租金不得低於依法應繳納之地價稅。
同一宗土地或建築物，一部尚未核准營運，一部已開始營運者，其租金按二者所占土地面積或地上建築物樓地板面積比率計收。