Subject 3 — Land Law and Land-Related Tax Law Outline (土地法與土地相關稅法概要)

Scope and exam format

This subject binds the land tenure system with land-related taxation. The Land Act covers cadastre, registration, land use and expropriation; the tax statutes cover land value tax, land value increment tax, the consolidated housing and land income tax, and other taxes you encounter in everyday practice. Format is mixed essay + MCQ: MCQs love tax rates, formulas and statute details; essays often demand reasoned analysis on practical cases.

Tax rates, exemption conditions and owner-occupied preferential rates are the high-frequency MCQ scoring zones. Drill them in the app until they are second nature.

Frequently tested topics

• Land Act: cadastre administration, effect of land registration (absolute vs presumptive effect), zoned land use, requirements and compensation for land expropriation
• Equalisation of Land Rights Act: assessed land value, taxation at assessed value, recovery of unearned increment, compulsory purchase at assessed value
• Land value tax and agricultural land tax: progressive rates, preferential rate for owner-occupied land, taxing unit
• Land value increment tax: originally assessed value, previous transfer current value, total amount of unearned increment, progressive rates, "once in a lifetime" and "more than once" preferences for owner-occupied land
• Consolidated housing and land income tax: scope of application, rate brackets by holding period, owner-occupied housing preference, refund on repurchase
• House tax and deed tax: tax base, rates, residential vs non-residential distinctions, timing of deed tax imposition

Study approach

Work two tracks in parallel: a Land Act statutory memorisation track and a tax computation track. For the Land Act, focus on effect of registration and the procedural requirements of expropriation and compensation. For the Equalisation of Land Rights Act, memorise the four policy levers (assessed land value, taxation at assessed value, recovery of unearned increment, compulsory purchase) and the trigger conditions for each.

For taxes, decompose every tax into tax base → rate → reliefs, then drill both calculation and statute questions in the app. Land value increment tax and the consolidated housing and land income tax draw the densest questions — memorise the owner-occupied preferential conditions cold.

Free Practice Questions

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