The arrival of the 2020 tax filing season may be affected by the epidemic, which has caused the attention of the general news media and the general public to focus on the one-month extension of the tax filing period for the first time in history, and how to use various app tools to query or e-system. The method of declaration to avoid the risk of infection during the epidemic prevention period. However, the many new tax reporting systems that will be implemented this year are also worthy of attention. For example, the new long-term care special deduction is one of the policies that is expected to affect at least hundreds of thousands of people.
On july 1, 2019, the legislative yuan ghost mannequin effect service temporarily passed some provisions of the income tax law, among which the addition of article 17 "Special deduction for long-term care" is even advertised as "Benefiting 290,000 people", which will increase due to the demand for long-term care. Those who pay special expenses can reduce their tax burden and are more in line with the "Substantial taxation principle". However, the government has continuously added special deductions to the tax policies of the past few decades. Is this really as fair and just as the government claims?
Taiwan, which is constantly moving in the direction of "Tax reduction", seems to have never stopped implementing social welfare policies - and this is of course a good thing, unless the policy lacks clear goals, ignores substantive differences, and results in "Poverty exclusion" in the end, it became a "Lie" that the government claimed to help the disadvantaged. Because in the past in similar social welfare policies, we have seen the current situation and ending.