MOF Raises Income Tax Exemptions, Deductions 因應物價全民減稅 明年綜所稅調高扣除額

The Ministry of Finance has announced it is increasing the individual income tax's exemption, standard deduction, and salary deduction in response to rising commodity prices. Finance Minister Su Jain-rong says this adjustment will benefit both single and married filers.


Commodity prices have risen continuously as of late, and the statutory standard for adjusting tax exemptions has been reached. The Ministry of Finance has announced that the individual income tax's exemption, standard deduction, and salary deduction have been increased to NT$92,000, NT$124,000, and NT$207,000 respectively. This measure will take effect in May 2023 for 2022 income filings.

Su Jain-rong, Finance Minister: “If you compare it with the last adjustment, if the price index rises by over 3 percent, then it will be adjusted according to the increase. Both single and married households will benefit greatly.”

The Ministry of Finance estimates that based on the applicable tax rate of 5 to 40 percent, a dual income household with two children will pay NT$1,900 to NT$15,200 less in taxes. An unmarried tax filer will pay NT$750 to NT$6,000 less. Nearly the entire population will benefit. Meanwhile, the ministry is also cracking down on real estate speculation. It convened a meeting with the local governments of New Taipei City, Taoyuan City, Taichung City, Kaohsiung City, Hsinchu County, and Hsinchu City, which are areas where real estate prices are fluctuating substantially, to discuss the possibility of levying a hoarding tax on housing speculators. Kaohsiung, Taoyuan, and Hsinchu all said they are interested.
 

William Tseng, Legislator (KMT): “Which other cities and counties have confirmed that they will implement it?”
Su Jain-rong, Finance Minister: “ Kaohsiung. Mayor Chen just announced it yesterday. Hsinchu County and Hsinchu City are also following up, while Taoyuan City has already decided on 2.4 percent. Whether or not to offer a split rate is another issue. Our understanding is that New Taipei City is considering it.”

The current places that tax real estate hoarders include Taipei City, Yilan City, and Lianjiang County. The first reading of Tainan City's draft bill was recently completed by the Tainan City Council. The ministry says it will urge local governments to consider split rates based on actual circumstances. As for the possibility of lowering tariffs on bulk products due to inflation, the ministry said there are adjustment mechanisms for bulk product tariffs, business taxes, and commodity taxes, and the Executive Yuan's price stabilization task force is monitoring the situation.

 

 

 

 

近期國內物價漲不停,已達調整免稅額法定標準,財政部宣布,明年綜所稅免稅額、標準扣除額、薪資所得特別扣除額分別調高至9.2萬元、12.4萬元及20.7萬元,於2023年5月申報2022年綜所稅時適用。

財政部長蘇建榮表示:「如果它跟上一次調整的年度比較,如果物價指數上漲達3%以上的時候,就按上漲幅度來調整,雙薪家庭也好單身也好,都是很大一個受益。」

根據財政部的預估,如果以綜所稅按適用稅率5%至40%計算,雙薪4口之家來看將可省稅1,900元至1.52萬元,單身上班族則可省稅750元到6,000元,幾乎是達到全民減稅效果。

另外為了打炒房,財政部也找來房價顯著波動的新北、桃園、台中、高雄及新竹縣市等地方政府,開會討論囤房稅的可能性,包括高雄、桃園、新竹都表明有意跟進。

國民黨立委曾銘宗問及: 「後續還有幾個縣市確定會實施(囤房稅)?」
蘇建榮說明:「高雄因為昨天陳市長已經宣布了嘛,新竹縣市也會跟進,桃園他們已經決定就是2.4%,要不要差別稅率,那是另外再看要不要再調整,新北的部份我們的了解,他們也有在思考。」

目前國內實施囤房稅的縣市包括、台北市、宜蘭縣及連江縣,而台南市的囤房稅法案日前也已在市議會已完成一讀。

財政部表示將督促地方政府,依照地方實際情形就持有多屋者訂定差別稅率,至於近期因為通貨膨脹,是否可能調降大宗物資關稅,蘇建榮表示,大宗物資關稅、營業稅、貨物稅等都有相關調整機制,行政院物價小組都有持續關注。
 

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