身心障礙者接受政府各項補助及稅捐減免等優惠項目簡併合一可行性研究

Abstract

就目前我國對身心障礙者的生活經濟安全措施加以檢視，從財務的 角度而言，大體可將其分為給付、補助、津貼和租稅減免等四種內涵。 性質上屬於跨部會預算的編列，亦即目前身心障礙者之福利資源分散於 政府不同部會，缺乏統整性。因此，針對政府各項身心障礙者補助及稅 捐減免等優惠項目，加以整合簡併有其必要性。針對身心障礙者接受政 府各項經費補助，及稅捐減免對其經濟生活安全之保障情形，本研究研 擬各項補助簡併合一之可行性與合理補助基準，以為未來整體福利資源 分配及政策規劃之參考。 The nature of government expenditures to provide economic security for the disabled in Taiwan, could be classified differently into four types: benefit payments, premium subsidies, living allowances, and tax deductions. In order to get a clear picture of total welfare budgeting for the disabled, it is not appropriate to examine those expenditures separately from the financial viewpoint. The major purpose of this study is to establish the financial base line for the government budget distribution. In the process, particular attention will be focused on the internalized norm regarding financial implications for the disabled welfare policy.