Enforcement Rules of the Labor Insurance Act Article 2
Pursuant to Article 3 of the Act, the following shall have tax exemption status:1. Bills and receipts generated by the insurer, the Bureau of Labor Funds and the insured units from labor insurance transactions shall be exempt from stamp duty.2. Insurance premiums, late fees, income from compulsory enforcement, income generated from the management of funds, and miscellaneous income received by the insurer and the Bureau of Labor Funds in providing labor insurance shall be exempt from business tax and income tax.3. Buildings and land, medical supplies and equipment, emergency response vehicles used by the insurer and the Bureau of Labor Funds for providing labor insurance, and insurance payments received by the insured, the beneficiaries or the person who pays for the funeral expenses shall be exempt from taxation in accordance with the existing tax law.
中文原文 勞工保險條例施行細則第2條
依本條例第三條規定免課之稅捐如下：
一、保險人、勞動基金運用局及投保單位辦理勞工保險所用之帳冊契據，免徵印花稅。
二、保險人及勞動基金運用局辦理勞工保險所收保險費、滯納金，及因此所承受強制執行標的物之收入、基金運用之收支、雜項收入，免納營業稅及所得稅。
三、保險人及勞動基金運用局辦理業務使用之房屋與土地、醫療藥品與器材、治療救護車輛，及被保險人、受益人或支出殯葬費之人領取之保險給付，依稅法有關規定免徵稅捐。
一、保險人、勞動基金運用局及投保單位辦理勞工保險所用之帳冊契據，免徵印花稅。
二、保險人及勞動基金運用局辦理勞工保險所收保險費、滯納金，及因此所承受強制執行標的物之收入、基金運用之收支、雜項收入，免納營業稅及所得稅。
三、保險人及勞動基金運用局辦理業務使用之房屋與土地、醫療藥品與器材、治療救護車輛，及被保險人、受益人或支出殯葬費之人領取之保險給付，依稅法有關規定免徵稅捐。