Land Renting and Expense Collecting Standards of Technology Industrial Parks Article 15
The collecting date of land rental and expense in the Export Processing Zone should be agreed as follows:1. Long-term land rental:(1). Land renting or purchase of building is collected from contract inking date.(2). The purchase of newly-built buildings is collected from arrival of completion notification.(3). After the Bureau or Branches approves the investment case and before lease contract is inked and land or building is permitted to use in advance, the rental should be traced to the approving date of land use.2. Short-term land rental: It is collected from the land lease contract inking date.3. Public facility construction expense:(1). Developed area: It is collected from short-term land lease contract inking date.(2). Developing area: It is collected from contract inking date and is adjusted after development is completed.
中文原文 加工出口區土地租用及費用計收標準第15條
區內土地租金及費用應約定開始計收日期如下：
一、長期土地租金：
（一）承租土地或購用建築物自訂約之日起計收。
（二）預購新建建築物者，自新建完工通知到達之日起計收。
（三）經園管局或分局於投資案核准後，租約簽訂前使用該土地或建築物者，應溯自核准使用之日起計收。
二、短期土地租金：自簽訂短期土地租賃契約之日起計收。
三、公共設施建設費用：
（一）已開發區域：自承租土地或購用建築物訂約之日起計收。
（二）開發中區域：自訂約之日起計收，並於開發完成時調整之。
一、長期土地租金：
（一）承租土地或購用建築物自訂約之日起計收。
（二）預購新建建築物者，自新建完工通知到達之日起計收。
（三）經園管局或分局於投資案核准後，租約簽訂前使用該土地或建築物者，應溯自核准使用之日起計收。
二、短期土地租金：自簽訂短期土地租賃契約之日起計收。
三、公共設施建設費用：
（一）已開發區域：自承租土地或購用建築物訂約之日起計收。
（二）開發中區域：自訂約之日起計收，並於開發完成時調整之。