International Airport Park Development Act Article 21

Law:: International Airport Park Development Act
Chinese:: 國際機場園區發展條例第21條

The regulation of business tax exemption and application for waiving business tax exemption in Article 8 of the Value-added and Non-Value-added Tax Act shall apply to the usage fees and service fees Airport Corporation imposes according to Article 13 of this Act as well as the airport service fees according to Article 15.The land airport Corporation acquired in accordance with Paragraph 1 of Article 11 in Airport Zone for aircraft landing and takeoff, surface movement as well as public use shall be exempted from land tax. The public land CAA provides according to Paragraph 2 of Article 11 for Airport Corporation to use as Airport Zone shall also be exempted from land tax.The buildings Airport Corporation acquired or constructed according to Paragraph 1 of Article 18 as capital investment in Airport Zone, besides providing to a third party for profit, shall be exempted from house tax.

中文原文國際機場園區發展條例第21條

機場公司依第十三條規定收取之使用費、服務費及依第十五條規定收取之機場服務費，準用加值型及非加值型營業稅法第八條免徵營業稅及申請放棄適用免稅之規定。
機場公司依第十一條第一項規定取得直接供航空器起飛、降落與地面活動區域及供公共使用之機場專用區土地，免納地價稅。
民航局依第十一條第二項規定提供機場公司於機場專用區使用之公有土地，亦免納地價稅。
機場公司依第十八條第一項規定作價投資取得或自行於機場專用區興建之建築物，除提供第三人使用並為收益者外，免納房屋稅。

English translation for reference only; the Chinese text prevails. Not legal advice.