Further, assessments are announced only once a year, and the added value tax need only be paid for the first sale in the year. When land trading is especially fast and furious, many pieces of land can change hands three times in a year, so this has become a major tax loophole.
此外，公告現值每年公告一次，一年內只有第一次交易需繳增值稅，土地交易熱絡時，許多土地往往一日三轉手，變成逃稅的一大漏洞。