有稅局做的人嗎>

If you do the history land search, it must have the first purchase price. But for calculation of commerical building allowances or industrial building allowances, not just use the first purchases price, you should find the ever lowest price of the building. Check the DIPN for details example of calculation.

You should use the first assignment cost, and you can find it from the land search. The first assignment cost can be found of the first time change hand of the property. In fact, do you know you need to do the land search first of your property in order to calculate the CBA?