TAX RULING AFFECTS FEW SALARIED TAX PAYERS|薪資扣除列舉 會計師:教授.保險員先受惠

The Judicial Yuan dropped a bombshell by ruling that the current one-size-fit-all standard deduction of taxable income for salaried employees is unconstitutional. The move led many people into erroneously believing that they will be paying less tax in the future. However, accountants said that for salaried office workers, it would be difficult to claim work-related expenses when filing their income tax returns. The real beneficiaries of the policy change would be professors and insurance brokers. The Judicial Yuan's constitutional justices ruled that the National Taxation Bureau acted unconstitutionally in treating salaried individuals' deductions differently from business operators. Therefore in the future salaried workers may be able to obtain tax deductions for professional training and license exams, necessary equipment and even communications and transport costs. ==MS. HSIEH== Maybe you can get more tax deductions and pay less tax, is that it? ==MS. LIN== As everyone's wages have become lower, I think that is good, as we have transport costs every day, so if we can get deductions for that, it's a good policy However, accountants say that it is hard to analyze salaried workers' basic costs, for example, clothing, books, and fuel. Most people do not keep a record of such costs and it would it be difficult to calculate the proportion necessary for work. In praxes, such tax deductions would be difficult and the number of people who may benefit from them would be minimal. ==CHOU CHIH-CHENG accountant== I think that those who will find them of actual practical use are quite few, maybe some teachers, research expenses or maybe those in the insurance industry, their basic costs, equipment or maybe promotional expenses for sales people. Accountants advise the Ministry of Finance that it may wish to consider increasing flexibility for citizens' tax returns so that they can choose themselves if they want to be designated as a business or as a salaried individual. If they decided to do a tax return as a business then they need to remember to keep receipts and proof of expenses. The MOF itself also needs to have clear rules on what can be used for deductions to avoid disputes. TRANSLATED BY：CLARE LEAR 司法院大法官釋憲，認定國稅局不准薪資所得者、比照「執行業務者」，列舉扣除的規定是違憲，因此未來受薪階級的上班族，在職進修費用、考證照費、治裝費，甚至工作所需的通訊費、交通費等支出，可能都可列為所得稅扣抵項目。 ==民眾 謝小姐== 你就可以扣減的金額比較多 你的稅就可以繳得少一點啊 不是嗎 ==民眾 林小姐== 大家薪水都蠻低的情況下 我是覺得這個還不錯 因為畢竟交通費 是時常會用到的嘛 幾乎每天用到 如果可以當做是列舉的話 我覺得是還不錯的一個政策 不過有會計師認為，一般上班族的成本費用難以認定，例如買衣服、買書、加油等，內容複雜而且一般人沒有記帳習慣，如何認定是工作必要的支出？在稅務稽徵實務上有其困難，未來真正受惠的納稅人，可能也是少數。 ==會計師 周志誠== 我想大概所適用的 應該還是 不是特別多啦 大概都是一些老師啦 或者是 他的研究費 或者是一些保險人員 他本身的那種 所謂的治裝啦 或者是業務的推廣費用 會計師建議財政部，未來可考慮增加民眾報稅彈性，納稅人可自行選擇「執行業務所得」或是「薪資所得」報稅，如果是「執行業務所得」，就要有記帳及保留憑證的習慣，財政部也要有明確定義、哪些項目可列舉扣除，才可減少日後產生爭議。 記者 賴淑敏 蔣龍祥 台北報導