Today's Invest Guide : Local Tax
A local tax is collected to provide administrative services to local residents.
An acquisition tax is a tax to impose on an acquisitor about the acquisition of
some assets. It has an intention in which a tax is imposed on
an acquisitor exposed tax payment capacity in the circulation process in
which the ownership of real estate and automobiles, etc. is transferred.
A registration tax is a tax to impose on a person
who receives a registry/registration when matters about
the acquisition/transfer/change or termination of property rights
or other rights are registered or recorded on a registry.
A resident tax is largely classified into an equal portion
and a property portion.
An equal portion is a resident tax to impose a fixed tax to
a person addressed in the city/gun and the company addressed in
the office/business place
Local Income Tax
1) Local income tax is classified into the followings.
The local income tax, which is paid by making as
a taxation standard both the income tax amount and corporate tax
amount to be paid under Income Tax Act and Corporate Tax Act.
2) The local employee income tax, which is paid by making as a taxation
standard the total salary to be paid to any employee of a business place.
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