Community Land Renting and Expense Collecting Standards of Technology Industrial Parks Article 2
The rent for the Technology Industrial Park Community Land (hereinafter referred as the “Community Land”) shall become effective from the date on which the lease contract is made, and shall be collected by the Bureau of Industrial Parks, Ministry of Economic Affairs (hereinafter referred as the “Bureau”) or its branch on a monthly basis. The monthly rent shall be calculated by first multiplying the announced land value of the respective land by 5%, followed by dividing by 12 months, and then multiplying by the space of the land. The rent for land in trust shall be defined by the respective entrusting agency.The abovementioned rent shall be adjusted according to the adjustment, if any, of the land value duly made by the government, and shall become effective starting from the first day of the month following the date on which such an adjustment is confirmed. The amount of the rent used to cover the land value tax for the current year shall be adjusted according to the announced land value for the current year. The remaining amount shall be adjusted by multiplying the amount by the rate of increase in the announced land value for the current year if the said value increases compared to the previous period; however, the adjustment shall not exceed 10%. If the announced land value decreases compared to the previous period but the value is not lower than the land value announced in 2015, the remaining amount shall not be adjusted; if the said value is lower than the land value announced in 2015, the remaining amount shall be adjusted according to the rate of decrease.However, this provision shall not apply if otherwise agreed to in the lease contract.The Bureau may propose adjustments to the rent and fee privileges specified in this Standard based on operation, management, and business promotion needs or other special circumstances. The adjustment proposal shall be filed with the Ministry of Economic Affairs before implementation.
中文原文 加工出口區社區土地租用及費用計收標準第2條
科技產業園區社區土地（以下簡稱社區土地）租金自簽訂租約之日起由經濟部產業園區管理局（以下簡稱園管局）或分局按月計收，每月租金之計收標準為該租地申報地價乘以百分之五為原則，除以十二個月，乘以該租地面積；土地屬委託代管者，其土地租金依原機關規定計收。
前項租金於土地租用期間，如遇政府依法重新規定地價，自重新規定地價確定之次月一日起，按所規定之地價調整計收。
租金支應當年度地價稅之金額，按當年之申報地價調整，其餘金額於申報地價較前期調漲時，乘以當年度申報地價漲幅作調整，惟以百分之十為限；申報地價較前期調降時，如未低於中華民國一百零四年申報地價，其餘金額則不調整，如低於一百零四年申報地價，則依其降幅調整。
但契約另有約定者，不在此限。
園管局得依經營、管理、招商需要或其他特殊情勢，提出本標準所定租金及費用計收優惠調整方案，經陳報經濟部後實施。
前項租金於土地租用期間，如遇政府依法重新規定地價，自重新規定地價確定之次月一日起，按所規定之地價調整計收。
租金支應當年度地價稅之金額，按當年之申報地價調整，其餘金額於申報地價較前期調漲時，乘以當年度申報地價漲幅作調整，惟以百分之十為限；申報地價較前期調降時，如未低於中華民國一百零四年申報地價，其餘金額則不調整，如低於一百零四年申報地價，則依其降幅調整。
但契約另有約定者，不在此限。
園管局得依經營、管理、招商需要或其他特殊情勢，提出本標準所定租金及費用計收優惠調整方案，經陳報經濟部後實施。