¹J¨ì¡u¼Ò½d¯²«È¡v¤]·Ð´o ©Ú·h¥X ·~¥D¬f¤å½æ¤£¤F
n¨D1.2¸U¤¸¡u°Ê¾E¶O¡v ¶R®a°h¥X
¡i©ú³ø±M°T¡j¤@¦ì¿í¬ö¦uªk¡B«ö®É¥æ¯²ªº¯²«È¡A«ö²z¨Ó»¡¬O©Ò¦³·~¥D³£³ßÅwªº¡u¦n¯²«È¡v¡C¦ý´N¬O³o¼Ë¤@¦ì¡u¼Ò½d¯²«È¡v¡A«oµ¹¤@¦ìµØ¤H·~¥D³y¦¨¤F¤£¤pªº·l¥¢¡A¦Ó¥BÁÙ¬O«á±wµL½a¡C
·~¥D§õ¥ý¥Í(¤Æ¦W)ªí¥Ü¡A¥L¤µ¦~3¤ë¥X°â¤F¦W¤Uªº¤@³B¦@ºÞ¬f¤å³æ¦ìª«·~¡A®Ú¾Ú¦X¬ù¡A¬O¦b¥»¤ë©³¥æ¦N¡C¡u¨º¦ì¶R®a¦b¶R¼Ó®É´N¤w¸g»¡±o«Ü²M·¡¡A³oөФl¬O¥LÌ®an¦Û¦íªº¡A©Ò¥H§Æ±æ¥æ¼Ó®É¡A¼Ó¤ºªº¯²¤á¤w¸g·h¥X¥h¡A¥æ¥I¤@Ó§¹¾ãªºªÅ¼Ó¡C¡v
§õ¥ý¥Í§â¶R®aªº³oÓ«H®§Âà¹Fµ¹¤F¯²¤á³¯¬Y(¤Æ¦W)¡AÁÙªþ±a¤W¤F¶R®aªº®Ñ±»¡©ú¡C¡u¦ý³oÓ¯²«È¶}©l·d¨Æ¡A¥ý¬O»¡¡y¥L«ç»òÃÒ©ú¬O¦Û¦íªº¡z¡HÄ~¦Ó¤Sn¨D»P¶R®aª½±µ·¾³q¡A²z¥Ñ¬O©Ð¤l¤w¸g½æµ¹·s·~¥D¡A¥Ln·s·~¥D¼g¤@¥÷¡yÁn©ú¡z(Declaration)¡C¡v
§óÅý§õ¥ý¥Í¤£º¡ªº¬O¡A¨º¦W¯²«ÈÁnºÙ¡An·QÅý¥L¾EÂ÷¡A·~¥Dn¤ä¥I¥L1.2¸U¤¸ªº¡u°Ê¾E¶O¡v¡A§_«h´NnÄ~Äò¾x¤U¥h¡C
¾Ú§õ¥ý¥ÍºÙ¡A·s·~¥D¤]¨S·Q¨ì·|¦³³o¼Ëªº¡u³Â·Ð¡v¡A¥LÌ¥u¬O·Q¶RөФl¦í¡A¨Ã¤£·Q±¹ï³o¼Ë¦h¨Æªº¯²«È¡C
§õ¥ý¥Í±¹ï³o¼Ëªº±¡ªp¡A¥u¦n¥h§ä¦w¬Ù¯²°È©eû·|¨Ó³B²z¡C·í®É»¼¥æ¯²°ÈªÈ¯É¥Ó½Ð®É¬O¦b4¤ë¡A¦Ó±Æ´Á¤§«án¨ì10¤ë¥÷¤~¯à¦w±Æ²â°T¡C
¡u¦ý¬O©Ð¤l¦b7¤ë´Nn¥æ¦N¡A°ÝÃD¨Ó¤£¤Î¸Ñ¨M¡C¬Ý¨ì³o»ò¦h³Â·Ð¡A¨º¦ì¶R®a²×©ó°_¤F°h¥Xªº¤ß«ä¡An¨D§Ú°hÁÙ©wª÷¡C¡v
¥O¶R®a¥´®ø¶R¼Óp¹ºªº¥t¤@Óì¦]¡A¬O¥Ø«e¤j¦hÛ¦h¦a°Ïªº¦@ºÞ¬f¤å»ù®æ¥¿³B©ó¶^¶Õ¡A¶R®a¥i¥H¥Î§ó§C»ù¿ú¤Ö¶R¨ì¦P¼Ëªº³æ¦ì¡C
¸U¯ëµL©`ªº§õ¥ý¥Í¥u¦n°hÁÙ©wª÷¡A¨Ã¥B±N¸Óª«·~¦A¦¸©ñ°â¡A¤ß±¡«D±`Æ{´e¡C¡u¨º¦ì¶R®a©ñ±ó§Úªº³æ¦ì¦A¥h¶R§Oªº³æ¦ì¡Aªá¶O§ó¤Ö¡F¨ºÓ¯²«È¤£¥Î·h¾E¡AÄ~Äò¨É¨ü§C©ó¥«³õ¯²»ùªº¯²ª÷¡A°ß¤@¨ü·l¥¢ªº´N¬O§Ú¤F¡A¦]¬°²{¦b¦A½æ©Ð¤l¡A»ù®æªÖ©w¤ñ¤£¤W¤§«eªº°â»ù¡C¡v
§õ¥ý¥Íªí¥Ü¡A³o¦W¯²«ÈÁöµM»s³y¤F¨º»ò¦h°ÝÃD¡A«oÁÙ¤£¯àºÙ¨ä¬°¡u¯²ÅQ¡v¡A¦]¬°¥L¤@ª½¨CӤ볣«ö®É¥æ¯²¡A¦Ó¥B§â©Ð¶¡¦U³B³£ºûÅ@ªº«Ü¦n¡A±qªk«ß³W³¹ªº¼Ð·Ç¤W¨Ó»¡¡A¥LÄÝ©ó·~¥D̳ßÅwªº¡u¼Ò½d¯²«È¡v¡A§õ¥ý¥Í§ä¤£¥X¨ä¥¦²z¥Ñn¨D¨ä¾EÂ÷¡C
¦b§õ¥ý¥Í¬Ý¨Ó¡A³o¦W¯²«È¤§©Ò¥H¤£ªÖ¾EÂ÷¡A¬O¦]¬°¥L²{¦bªº¯²ª÷¤Ó«K©y¡C¡u§Ú³oÓ³æ¦ì¬O¦b¦h¥«¤¤°Ïªº¦n¦a¬q¡A¤@ºÎ©Ð³æ¦ì¡A¤ë¯²¤~2¤d¡A©P³ò®Ú¥»´N§ä¤£¨ì³oÓ»ù®æªº¥X¯²©Ð¡A©Ò¥H¥L¤£ªÖ·h¨«¡C¡v
§õ¥ý¥Íªí¥Ü¡A³oÓ§C·Gªº¯²ª÷¤]»P¬Ì±¡¦³Ãö¡C¦b·s«a¬Ì¼éÃzµo¤£¤[¡A³o¦W¯²«È´N»P·~¥D§õ¥ý¥Í¨ó°Ó¡A±N©Ð¯²°¤U¨Ó¡C
§õ¥ý¥Í»¡¡A¡u·í®É»È¦æ§Q®§§C¡A¨CӤ몺¨Ñ´Ú©M¤ë¯²¤]®t¤£¦h«ù¥¡A§ÚÌ·QþÓ»P¤H¤è«K»P¤v¤è«K¡A´N¦P¼Ë°©Ð¯²¤F¡C¦ý²{¦b»È¦æ§Q®§¨º»ò°ª¡A¤ë¨Ñ½¤F¤@¿¡A¨ºÂI¯²ª÷´N»\¤£¦í¤F¡C
¡u§ÚÌ´N·Q¥[¯²¡A¥L(¯²«È)¤S·h¥X¦w¬Ùªº¯²¸îªk³W¨Ó¸ò§Ú»¡¡A¬Ù¬F©²³W©w¡A2023¦~¨ì2025¦~ªº¥X¯²¦í¦v¯²ª÷¤É´T¤W³£¥u¦³2.5%¡C³oÓ´T«×³s³qµÈ²v³£»°¤£¤W¡A¨º³o¼ÓÄ~Äò¨Ñ¤U¥h´N¥u¯à¤£Â_¦a½ß¡A©Ò¥H§Ú¤~n½æ¼Ó¡A«o¸I¤W³o¼Ëªº¨Æ±¡¡A§ä½Ö»¡²z¥h¡H¡v