財政部民國110年10月27日台財稅字第11004649360號

核釋「土地稅法」第55條之1有關財團法人受贈土地部分未按捐贈目的使用准按比率計算追補土地增值稅及處罰規定，並廢止財政部98年2月6日台財稅字第09804704770號函

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 55-1 of \"Land Tax Act\", which stipulates a rule that a non-profit juristic person who receives donation of land but fails to use according to the designated purpose of donation shall settle the retroactive payment of land value increment tax calculated based on the ratio of land which is not used according to the designated purpose of donation and shall be fined no more than two times the land value increment tax payment; for the aboiltion of the missive documented as Tai-Tsai-Shui-Tzu No. 09804704770