Long-Term Care Services Act Article 15
The central competent authority shall establish a special fund to provide long-term care (LTC) services, expand and universalize LTC service capacity, promote the development of LTC-related resources, enhance service quality and efficiency, strengthen and balance service and workforce resources, and subsidize various expenditures.The sources of the fund shall be as follows:1. The additional tax revenue generated from increasing the estate and gift tax rate from ten percent to a rate not exceeding twenty percent.2. The additional tax revenue generated from increasing the tobacco excise on tobacco products from NT$590 to NT$1,590 per 1,000 sticks (or per kilogram).3. Government budgetary appropriations.4. Tobacco health and welfare surcharges.5. Donation income.6. Income derived from interest or other earnings of the fund.7. Other income.The tax revenues increased pursuant to subparagraphs 1 and 2 of the preceding paragraph shall not be subject to the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.The sources of the fund shall be reviewed two years after the implementation of this Act to ensure stable financial resources.
中文原文 長期照顧服務法第15條
中央主管機關為提供長照服務、擴增與普及長照服務量能、促進長照相關資源之發展、提升服務品質與效率、充實並均衡服務與人力資源及補助各項經費，應設置特種基金。
基金之來源如下：
一、遺產稅及贈與稅稅率由百分之十調增至百分之二十以內所增加之稅課收入。
二、菸酒稅菸品應徵稅額由每千支（每公斤）徵收新臺幣五百九十元調增至新臺幣一千五百九十元所增加之稅課收入。
三、政府預算撥充。
四、菸品健康福利捐。
五、捐贈收入。
六、基金孳息收入。
七、其他收入。
依前項第一款及第二款增加之稅課收入，不適用財政收支劃分法之規定。
基金來源應於本法施行二年後檢討，確保財源穩定。
基金之來源如下：
一、遺產稅及贈與稅稅率由百分之十調增至百分之二十以內所增加之稅課收入。
二、菸酒稅菸品應徵稅額由每千支（每公斤）徵收新臺幣五百九十元調增至新臺幣一千五百九十元所增加之稅課收入。
三、政府預算撥充。
四、菸品健康福利捐。
五、捐贈收入。
六、基金孳息收入。
七、其他收入。
依前項第一款及第二款增加之稅課收入，不適用財政收支劃分法之規定。
基金來源應於本法施行二年後檢討，確保財源穩定。