This Act provides a comprehensive framework for land administration. The Act consists of V Parts divided into 247 articles. Part I includes general provisions (A); the right of ownership (B); the use limitation of the ownership right (C); public land (D); adjustment of the ownership right (E). Part II concerns the cadastre, it includes general rules (A); cadastration (B); land registration (C); registration of ownership right amendment (D). Part III concerns the use of the land, it is divided into six chapters: general rules (A); the confinement of the use of the land (B); the use for house and foundation (C); rent of cultivation land (D); the use of abandoned land (E); re-delimitation of the land (F). Part IV regulates the tax, it includes general rules of land tax (A); the price of land (B); land tax (C); added tax (D); tax on land/building changement (E); deduction/exemption of land tax (F); tax arrears (G). Final part concerns expropriation; it includes general rules (A); procedures (B); and compensation (C). The Act specifies that all land within Taiwan belongs collectively to the Chinese people. Private ownership is permitted, but some land types are restricted for private use, such as certain natural resources and public areas. Certain lands, like forest lands, fisheries, and mineral-rich areas, cannot be owned or leased by foreigners unless specified by treaty or law. Government-controlled land cannot be disposed of or leased for over ten years without Executive Yuan approval. The Act also outlines the readjustment of land rights, where local governments can set maximum limits on private land ownership, subject to Central Land Administration approval. Land is designated for specific uses based on national policies, and switching land use requires official approval. Regulations are also in place to manage unoccupied or underutilized land, with provisions for agricultural development and urban planning. The Act encourages land consolidation to create more manageable parcels, especially for agricultural and urban planning. It outlines processes for redistribution and compensation if land is consolidated for public use. The lease of farmland allows a person to use another’s land for cultivation, which includes traditional farming, fishing, and pasturing activities. Lessees are generally prohibited from subleasing farmland, preventing multiple layers of leasing that could lead to misuse of farmland. Farm rent shall not exceed 8 per cent of the value of the land. Lessees may make special improvements to increase the productivity or facilitat cultivation on the leased land. In addition, the Act provides for the types of taxes on land and improvements, such as value and increment taxes. Landowners are required to declare the value of their land based on a standard land value set by the government. Land values may be reassessed periodically to ensure fairness in taxation.
китайская провинция Тайвань · 1930-06-30