Republic of China

“ Article 4 For the sake of conducting autonomous affairs or generating more revenues, a municipal or county (city) government may add up to thirty percent (30%) to the upper limit of the originally prescribed tax rate (or amount) for local taxes, except for stamp tax and land value increment tax. In case the original prescribed tax rate adopts a progressive schedule, rates for all tax brackets shall be increased at the same time while the number of tax brackets remains unchanged. ”

“ Natural resources or mineral products that circulate outside its jurisdiction. 3. Public utilities that operate in different areas of jurisdiction. 4. Taxation items that harm overall national interests or other local public interests. ”