2026年4月27日接受東森新聞記者謝昀燐的訪問，主題是今年報稅季，扣除額可以列報的數額增加了，人民享有小確信。
以下簡單摘錄訪問大要：
Q1｜基本生活費從21萬調升至21.3萬，這是「發紅包」嗎？
今年基本生活費每人從21萬元調升至21.3萬元，但基本扣除額與免稅額則維持不變。兩者為何差異如此？關鍵在於適用的法律依據不同。
基本生活費由《納稅者權利保護法》規範，依照主計總處所公布最近一年全國每人可支配所得中位數百分之六十來計算，只要中位數有所變動，金額便會連動調整。相較之下，免稅額與基本扣除額則受《所得稅法》規範，必須等到消費者物價指數（CPI）累積上漲超過3%，才會啟動調整機制。去年未達此門檻，因此今年維持不變。
媒體慣用「發紅包」來形容，我強調財政部沒有自行發紅包的權力，這只是執行稅法規定調整而已。
Q2｜油價與物價感覺漲很多，為什麼扣除額還是沒跟著調？
許多民眾感受到生活費用上升，卻發現報稅數字沒有反映現況。原因在於，報稅制度採用前一年度的統計數字作為基準。2026年5月申報，依據2025年的所得與物價資料。民眾今日感受到的物價壓力，必須等到2027年5月報稅時，才會反映在扣除額的調整上。
Q3｜0至6歲幼兒扣除額擴大，這是社會政策的工具嗎？
《所得稅法》第17條明定，0至6歲幼兒可享有專屬特別扣除額，用以填補學齡前教育尚未納入義務教育體系的費用缺口。帶過孩子的父母都清楚，安親班、幼兒園的支出往往相當可觀，這項扣除額正是為了反映這部分真實的經濟負擔。
值得注意的是，此項扣除額過去曾設有「排富條款」，後來已取消，無論適用10%還是40%稅率的納稅人，只要有0至6歲幼兒，均可享有。相較之下，長照特別扣除額目前仍保留排富機制，個人認為此設計的必要性值得進一步討論。
Q4｜房租扣除額升格了，但租客還是「看得到吃不到」？
自2023年起，房租支出從須逐筆檢附單據的「列舉扣除額」，改列為「特別扣除額」，申報門檻大幅降低。然而現實困境依然存在：許多房東因擔心被查稅，拒絕開立租金收據。
依照個人觀察，稽徵機關近來擴大執行囤房族的查稅專案，透過以AI技術交叉比對房屋稅資料。每年報稅時，系統會完整掌握全台名下房產資訊，一旦屋主持有多間房屋卻申報無租金收入，便會被標記為異常，進而展開實地查核。據稅務機關的新聞稿，現場查核的補稅率超過五成，稽查成效顯著。
隨著查核壓力增加，越來越多房東開始選擇主動申報，或加入「公益出租人」計畫，以合規換取地價稅、房屋稅及綜合所得稅的多項減免優惠，便會成為越多房東的選項。
English Summary
On April 27, 2026, Professor Huang was interviewed by ETtoday News reporter Hsieh Yun-Lin on the topic of Taiwan’s 2026 tax filing season, focusing on recent adjustments to deductible amounts and their implications for taxpayers. The discussion highlighted that while certain thresholds have increased, these changes should be understood as rule-based adjustments rather than discretionary fiscal benefits.
Regarding the increase in the “minimum living expense” from NTD 210,000 to NTD 213,000 per person, Professor Huang clarified that this is not a “government giveaway.” Instead, it is a legally mandated adjustment under the Taxpayer Rights Protection Act, calculated based on 60% of the median disposable income. In contrast, personal exemptions and standard deductions remain unchanged because they are governed by the Income Tax Act, which requires a cumulative CPI increase of over 3% to trigger revisions—a threshold not met in the previous year.
Addressing public concerns about rising living costs, he explained the structural lag in the tax system. Tax filings in May 2026 are based on 2025 data, meaning that current inflationary pressures will only be reflected in future adjustments, likely in the 2027 filing season.
The interview also examined the expanded special deduction for children aged 0–6. Professor Huang emphasized its role as a social policy instrument to alleviate the financial burden of early childhood care, noting that the previous income cap has been removed, making the benefit universally accessible regardless of tax bracket. He contrasted this with the long-term care deduction, which still includes eligibility restrictions.
Finally, on rental deductions, although policy reforms have simplified eligibility by converting them into special deductions, practical challenges persist. Many landlords remain reluctant to issue receipts due to tax concerns. However, increased enforcement—particularly through AI-driven cross-checking of property ownership and rental income—has significantly improved compliance, encouraging more landlords to declare income or participate in incentive programs such as the “public welfare landlord” scheme.
