I. Managing Sound Public Finance and Maintaining Fiscal Sustainability
- Establishing multiple channels for the cultivation of financial resources
- Implementing centralized disbursement management
- Strengthening debt management
- Enhancing local financial assistance and evaluation
- Promote the Amendment of the Act Governing the Allocation of Government Revenues and Expenditures
- Strengthening government-controlled enterprise management
- Advancing tobacco and alcohol administration
- Improving the stable development of the Public Welfare Lottery
- Promoting the issuance of sustainable government bonds by central and local governments
II. Establishing a Reasonable Tax System, and Promoting Simple and Convenient Measures
- Continuously promoting amendments of tax laws and regulations
- Increasing the special deduction amount for long-term care to provide appropriate assistance to families of those with physical or mental incapacity
- Adjusting the tax rate for the income basic tax imposed on profit-seeking enterprises to align with international standards
- Continuously promoting cloud invoicing
- Extending the implementation period of the reduction and exemption from Commodity Tax and the exemption from Vehicle License Tax for electric-powered motor vehicles
- Extending tax incentive measures for mobile payments
- Introducing AI technology to enhance tax services
- Exemption of no-added-sugar beverages as well as basic appliances from Commodity Tax to safeguard public health and reduce consumers' living expenses
- Promulgating the amendments to Articles 4, 6, and 20 of the “The Taxpayer Rights Protection Act”
III. Providing a Facilitated Clearance Environment and Strengthening Border Enforcement
- Strengthening border enforcement
- Applying emerging technologies to enhance enforcement efficiency and secure cargo movement safety
- Enhancing the mechanism of Real-name Authentication for express consignments and mandating the declaration of e-commerce information
- Applying government cloud to develop intelligent Customs services
- Promoting digital Customs re-engineering and improving resilience of clearance services
- Implementing trade remedy measures
- Refining operations of the Drug Detector Dog Team
- Promoting international Customs affairs
- Continuously strengthening anti-money laundering affairs
IV. Diversified Development and Use to Revitalize National Assets
- Actively revitalizing national assets to increase their value
- Cooperating with the competent authorities in charge of the businesses concerned and private sector to jointly revitalize
- Providing national real estate to build social housing
- Strengthening the clean-up of occupied national non-public use real estate
- Ongoing implementation of processing operations to lease national non-public real estate for subleasing
- Assisting in coastal environment clean-up work through collaboration and division of labor
- Performing restoration, management, and conservation of national non-public use cultural heritage sites
- Performing national non-public use real estate takeover operations
- Implementing matches to facilitate environmental protection groups to adopt national non-public use marginal land
- Introducing the natural carbon sink industry to encourage businesses to invest in net zero transformation
- Innovating mechanisms to advance public-private partnerships, expand the scope of PPP cases, and encourage private investment in national public infrastructure Attracting Private Investments in Infrastructure
- Innovating mechanisms to advance public-private partnerships, expand the scope of PPP cases
- Strengthening counseling, motivation, and guidance for the authority in charge in handling infrastructure of PPP projects
- Rolling review and improving the PPP legal environment
- Assisting the authority with contract performance management, eliminating problems in the contract
-
Promoting the Conclusion of International Agreements and Enhancing International Exchanges and Cooperation
- Promoting the conclusion of tax agreements, customs agreements, and fiscal cooperation agreements to facilitate international cooperation
- Enhancing cross-border cooperation in tax matters; advancing tax transparency and fairness
- Promoting international fiscal and financial exchanges and cooperation
VII. Implementation of Financial Deregulation
To accelerate investment in Taiwan, administrative rulings and orders obstructing the development of enterprises have been deregulated and are under review. As of November 30, 2025, a total of 661 cases were reported in order to eliminate investment barriers and to strengthen investment in the private sector.