生存權保障與所得稅課的界線──現行基本生活費的課稅真有保障基本生存權嗎？

The Borderline between the Assurance of Right to Life and Income Taxing: Does Current Taxation on Basic Expenses of Living Really Protect People's Basic Right to Life?

我國於2017年開始實施納稅者權利保護法，以專法的形式加強對納稅者權利的保護。在保障人民生存權上，納稅者為維持個人及受扶養親屬符合人性尊嚴最低基本生活所需之費用，不得加以課稅。當納稅人基本生活費總額，超過基本生活費比較基礎為基本生活費差額，可以自納稅人當年度綜合所得總額中減除。
目前基本生活費比較基礎，為免稅額、標準（或列舉）扣除額、身心障礙、教育學費、幼兒學前、長期照顧及儲蓄投資等特別扣除額之合計數。但此比較基礎中有部分的扣除額，係因特殊身分衍生的生活必要支出，為不可支配所得；或為政策目的給予的租稅優惠，非為基本生活必要支出，不應列入比較基礎中。本文發現，目前基本生活費比較基礎，並無法保障人民基本生存權利，建議財政部應修正基本生活費比較基礎所包含的項目，落實基本生存權的保障和符合量能課稅原則。

Taiwan has implemented the Taxpayer Rights Protection Act in the form of special laws in 2017 to strengthen the protection of taxpayers’rights. To protect people’s basic right to life, expenses that taxpayers paid for maintaining their basic living under human dignity for themselves and their dependents shall not be taxed. Tax payers are eligible to deduct the difference between comparison basis and their expenses for maintaining basic living from total comprehensive income. Comparison basis of expenses for maintaining the basic living includes allowances and deductions of the taxpayer, the spouses and their dependents. Comparison basis of expenses for maintaining the basic living expenses is the sum of allowances, standard or list deductions, and special deductions with salary and property transaction losses excluded. Portion of deductions in comparison basis are living expenses for people with special identities and is unavailable income. Tax concessions are not included in comparison basis as they are unnecessary living expenses. Our research shows that the current comparison basis of expenses for maintaining basic living is incapable of protecting the basic survival right of the people. We suggest that the Ministry of Finance amend their items in order to protect the basic survival right and to implement the ability to pay the principle.