Lawmaker Says Bailout Subsidies Should be Tax-Exempt|立委提案修法 盼紓困補助免課所得稅


Last week, a NT$1.05 trillion bailout budget for COVID-19 was passed. As for how to utilize it, Kuomintang lawmakers are calling for a cash distribution instead of handing out coupons. Meanwhile, Democratic Progressive Party Legislator Kuo Kuo-wen, is proposing to make amendments to the law, such that these subsidies won't be taxed.


Democratic Progressive Party Legislator Kuo Kuo-wen is calling for revisions to Articles 3 and 9 of the COVID-19 bailout act to exclude bailout subsidies from taxable income.

The Civil Code needs to be amended, especially Article 4 of the Income Tax Act, so that in the future any subsidies from the government to either individuals or companies are excluded from taxable income. Such a revision would allow everyone to see the government's goodwill.

In response, the Taxation Administration said revisions passed on the 2nd have already accomplished this.

...including the proposal (for revisions to) Article 9 as proposed by a legislator. These compensations or subsidies or incentives provided by the government received by the industries that have been detrimentally affected by the pandemic, or laborers, or workers, can all be included within the scope of tax-exempt income.

Kuomintang lawmakers, meanwhile, are calling for cash distributions instead of coupons and vouchers so that citizens' basic needs can be met.

(Workers) have already been laid off or been put on forced unpaid leave. Where are these people supposed to find the disposable money to go out and buy things? That's why cash distributions are the most timely, effective and direct option.

The KMT proposes using tax brackets for the distributions and says wealth exclusion measures should be written in. Under the party's proposal, funds would come from raising debt against the recently passed NT$1.05 trillion special COVID-19 budget and the second-phase Forward-Looking Infrastructure Development Program budget.



立法院日前通過「嚴重特殊傳染性肺炎防治及紓困振興特別條例」相關預算,但民進黨立委郭國文發現,條例中並未排除防疫補償,及紓困、補貼、振興措施,計入課稅基礎,因此提案修正特別條例第三及第九條。

民進黨立委 郭國文表示:「還是要修到民法,也就是所得稅法裡頭第四條,日後呢,舉凡是政府補助給個人,或者是企業的部分,都不應該納入綜合所得稅當中。所以這個修法的內容是如此,也希望民眾可以確確實實,感受到政府的美意。」

財政部賦稅署回應,2號通過的修正案,已經明定現行補助與津貼,免納所得稅。

財政部賦稅署副署長 吳蓮英表示:「也包括依照我們本條例,就是委員提案的第九條,我們所這些被疫情影響,疫情影響而發生困難的這些產業,或從業人員、工作人員,政府所給予的這些補償補助津貼,跟獎勵,都可以適用免稅的範圍。」

對於政府打算推動酷碰券、振興抵用券,來刺激消費,國民黨團則主張,紓困直接改用發現金的方式,來補貼民眾,讓大家獲得基礎的生活保障、安心防疫。

國民黨立委 蔣萬安表示:「已經失業放無薪假,甚至接下來受疫情影響,生計都有困難的人,我怎麼可能掏出錢,去消費。直接發放現金給民眾,是最迫切、最有效、最直接的方法。」

該如何發放?國民黨團提出建議,參考綜合所得稅各級距,申報稅賦的統計表來做依據,財源則由特別預算舉債籌措,以及第二期的前瞻計畫;也要納入排富條款,讓這筆錢用在真正需要的人身上。

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