The Ministry of Finance will issue an Interpretation Order on the 25th to apply for group or institutional experimental education for the use of teaching in accordance with the "Regulations on the Implementation of Non-School Type Experimental Education in the Advanced Secondary Education Stage" (hereinafter referred to as the Non-School Type Regulations). Public land, in accordance with Article 7 (1), paragraph 5 of the Land Tax Relief Rules, is exempt from land price tax; public housing for its teaching use is limited to public schools for students who participate in experimental education. Article 14, paragraph 4 of the Regulations stipulates that house tax shall be exempted.
The Ministry of Finance stated that public land and houses are exempt from land price tax and housing tax in accordance with the tax law. Consider public land and housing for groups or institutions to conduct experimental education in accordance with non-school type regulations. The Ministry of Education recognizes one of the educational systems and has the same nature and spirit as the school. It also revokes the land and houses it uses, and compares the land. Article 7 (1) (5) of the Tax Relief Rules and Article 4, paragraph 4 of the Housing Tax Regulations stipulate that land tax and housing tax shall be exempted. Public housing is exempt from the housing tax and is limited to students who are enrolled in public schools.
The Ministry of Finance further stated that the group or institution's experimental education in accordance with the non-school type regulations shall comply with the provisions of Article 7 (1) or (2) of the Regulations, and may apply for the use of unused space in public schools in fixed places. To encourage education innovation and experimentation, safeguard students' right to study and parents' choice of education, and implement the Basic Law of Education to encourage the government and the people to handle the spirit of educational experiments, promote the diversified development of education, and revoke the public land and housing to provide school-running. Tax and housing tax.
Source: Ministry of Finance