110 degrees, the basic living expenses per person is 192,000 yuan, no tax

According to the Taipei National Taxation Bureau of the Ministry of Finance, the amount of basic living expenses per person in 2011 is NT$192,000 (the same below), which is applicable when people declare income tax in May of this year (111).
The Bureau stated that according to Article 4 of the Law on the Protection of Taxpayers’ Rights and Article 3 of the Implementing Rules of the same law, the expenses required for maintaining basic living shall not be taxed. The total amount of basic living expenses calculated by multiplying the expenses by the number of taxpayers, spouses and dependent relatives, exceeding the tax exemption amount and deductions (including standard or enumerated deductions, savings investment, physical and mental disabilities, educational tuition, preschool and long-term care for children The difference between the total amount of special deductions) can be deducted from the total comprehensive income and is not taxable.
For example, Mr. Jia has a family of 5. In addition to Mr. Jia and his spouse, the family members still support 2 children who are studying in college and high school respectively, and there is also a father who is eligible for the special long-term care deduction. Standard deduction, the total basic living expenses of the declaring household is 960,000 yuan (192,000 yuan x 5 people), which exceeds the total amount of basic living expenses comparison items of 825,000 yuan (440,000 yuan tax exemption for the whole household (88,000 yuan x 5 people) + standard Deduction of 240,000 yuan + special deduction of 25,000 yuan for education and tuition + 120,000 yuan of special deduction for long-term care], therefore, the declaring household still has a difference of 135,000 yuan (960,000-825,000 yuan) in basic living expenses, and can obtain Deducted from total comprehensive income.
The bureau reminded that taxpayers who declare 110 comprehensive income tax this year (111) can apply for basic living expenses of 192,000 yuan and will not be taxed. Please pay attention to the relevant regulations to protect your own rights and interests.
(Contact person: Director Lu of the Second Division of Review Tel: 23113711 extension 1550)