（台北，2025年9月22日） 政論家溫朗東近日在臉書上發表的貼文，引發了對台灣薪資與稅務政策變革的廣泛討論。他以簡潔有力的數字，點出台灣所得稅免稅門檻從2011年的月薪新台幣2.2萬元，到2018年的3.4萬元，並大膽預測未來將提高到5萬元。這篇貼文不僅點出民進黨執政期間的稅制改革，更藉此與在野黨進行對比，呼籲年輕世代理性看待政策。
溫朗東在貼文中寫道：「2011年，月薪22k就要繳稅。2018年，月薪34k才要繳稅。2026年，月薪50k才要繳稅。」這段話精準地點出了台灣在過去十多年間，在所得稅制度上的顯著變化。他感嘆，部分年輕人可能因為不滿而轉向支持在野黨，卻未意識到這些實質的稅負減輕，是政府在背後默默推動的成果。
稅制改革的實質影響與數據佐證
台灣近年來的稅制改革，主要目標是為了實現租稅公平，並減輕中低所得家庭的負擔。以下是幾個主要的變革：
基本生活費提高 (Increase in Basic Living Expense Deduction)： 財政部每年根據消費者物價指數（CPI）調整每人基本生活費。這項扣除額在報稅時可從綜合所得總額中減除，確保民眾維持基本生活的費用不被課稅。這項政策對於多數家庭而言，是實實在在的減稅。
調高標準扣除額與薪資所得特別扣除額 (Higher Standard Deduction and Special Deduction for Salary and Wages)： 為了讓更多薪資所得者受惠，政府多次調高了這些扣除額。例如，薪資所得特別扣除額從過去的12.8萬元逐步提高，大幅降低了薪水階級的應稅所得。
薪資中低收入戶退稅政策 (Tax Refund for Low-to-Middle Income Earners)： 針對薪資中低收入戶，若其所得低於特定門檻，政府會退還已繳納的所得稅，以確保他們能獲得更多的可支配所得。
這些政策的疊加效應，使得所得稅的起徵點逐年提高。這也解釋了溫朗東在臉書上所觀察到的現象：一個在過去可能需要繳稅的薪水，在現今的制度下已經不需要繳稅。
The recent Facebook post by political commentator Wen Lang-tung has ignited a discussion on Taiwan’s wage and tax policies. He highlights a crucial shift in the country’s tax system, noting that the income tax threshold has steadily increased over the years.
In his post, Wen writes: “In 2011, you had to pay tax if your monthly salary was 22K TWD. In 2018, you only had to pay if your salary was over 34K TWD. By 2026, the threshold might be 50K TWD.” This statement underscores a significant, yet often overlooked, trend: the government’s efforts to ease the financial burden on young and middle-to-low-income earners.
Key changes to Taiwan’s tax code that support Wen’s observation include:
Adjustments to the Basic Living Expense Deduction: The Ministry of Finance annually raises this deduction based on the Consumer Price Index (CPI). This ensures that a portion of every person’s income, designated for basic needs, is exempt from taxation.
Increased Deductions for Standard and Salary Income: The government has repeatedly raised the standard deduction and the special deduction for salary and wages, directly reducing the taxable income for a large segment of the working population.
Tax Refunds for Low-to-Middle-Income Earners: A specific policy has been implemented to refund previously paid taxes to individuals in this income bracket if their earnings fall below a certain level.
These cumulative reforms have effectively raised the income level at which a person starts paying taxes. While some argue that these changes are insufficient to counter rising living costs, Wen Lang-tung’s post serves as a reminder to consider these concrete policy benefits when evaluating the performance of different political parties. His message encourages a more rational and data-driven perspective on a topic that is often dominated by emotional and political rhetoric.