I. Managing Sound Public Finance and Maintaining Fiscal Sustainability

1. Establishing multiple channels for the cultivation of financial resources
2. Implementing centralized disbursement management
3. Strengthening debt management
4. Enhancing local financial assistance and evaluation
5. Reviewing the allocation mechanism for adjustments of fiscal revenues and expenditures
6. Strengthening government-controlled enterprise management
7. Advancing tobacco and alcohol administration
8. Improving the stable development of the Public Welfare Lottery
9. Promoting the issuance of sustainable government bonds by central and local governments

II. Establishing a Reasonable Tax System, and Promoting Simple and Convenient Measures

1. Continuously promoting amendments of tax laws and regulations
2. Increasing the special deduction amount for pre-school children and rent for housing
3. Adjusting the tax rate for the income basic tax imposed on profit-seeking enterprises to align with international standards
4. Increasing the Taxable Threshold of Non-value-added Tax for Small Business Entities so as to simplify the tax collection process
5. Promoting independent living for people with disabilities and mobility impairments
6. Promulgating the amendments to partial articles of the “Tobacco and Alcohol Tax Act,” Article 54 of the “Land Tax Act,” and Articles 29 to 31 of the “Vehicle License Tax Act” to ensure the protection of taxpayers’ rights
7. Extending the implementation period of the reduced securities transaction tax measure for day trading of shares
8. Encouraging effective utilization of houses and rationalizing the house tax
9. Optimizing the mechanism of income tax withholding
10. Clarifying the information required in uploading electronic uniform invoices to the E-Invoice Platform of the MOF so as to fully understand the details of the invoices issued
11. Continuously promoting cloud invoicing
12. Continuously promoting mobile payment with tax incentives
13. Introducing AI technology to enhance tax services

III. Providing a Facilitated Clearance Environment and Strengthening Border Enforcement

1. Strengthening border enforcement
2. Applying emerging technologies to enhance enforcement efficiency and secure cargo movement safety
3. Optimizing the mechanism of Real-name Authentication to improve Customs clearance procedures of express consignment
4. Applying government cloud to develop intelligent Customs services
5. Promoting digital Customs re-engineering and improving resilience of clearance services
6. Implementing trade remedy measures
7. Refining operations of the Drug Detector Dog Team
8. Promoting international Customs affairs
9. Continuously strengthening of anti-money laundering affairs
10. Promoting the amendments to the Customs Import Tariff

IV. Diversified Development and Use to Revitalize National Assets

1. Actively revitalizing to create asset value
2. Cooperating with the competent authorities in charge of the businesses concerned and private sector to jointly revitalize
3. Providing national real estate to build social housing
4. Strengthening the clean-up of occupied national non-public use real estate
5. Ongoing implementation of Processing operations to lease national non-public real estate for subleasing
6. Assisting in coastal environment clean-up work through collaboration and division of labor
7. Performing restoration, management, and conservation of national non-public use cultural heritage sites
8. Performing national non-public use real estate takeover operations
9. Implementing matches to facilitate environmental protection groups to adopt national non-public use marginal land
10. Introducing the natural carbon sink industry to encourage businesses to invest in net zero transformation

V. Attracting Private Investments in Infrastructure

1. Refining the PPP 2.0 legal environment
2. Improving the effectiveness of participation promotion and training
3. Strengthening of counseling, encouraging, and conducting the authority in charge in handling key and new infrastructure of PPP projects
4. Improving the mediation mechanism for contract performance disputes
5. Strengthening supervision and evaluation work
6. Innovativing mechanisms to advance public-private partnerships, expanding the scope of PPP cases

Ⅵ.Promoting the Conclusion of International Agreements and Enhancing International Exchanges and Cooperation

1. Promoting the conclusion of tax agreements, customs agreements, and fiscal cooperation agreements to facilitate international cooperation
2. Enhancing cross-border cooperation in tax matters; advancing tax transparency and fairness
3. 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 February 28, 2025, a total of 608 cases were reported in order to eliminate investment barriers and to strengthen investment in the private sector.