性別平等與量能原則-以所得稅法中家務勞動之成本認列為核心

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题名:	性別平等與量能原則-以所得稅法中家務勞動之成本認列為核心 Gender Equality and Ability-to-Pay Principle- A Study on the Recognition of Cost of Household Labor in Income Tax Law
作者:	吳佳珍
贡献者:	法律學系
关键词:	家務勞動性別平等量能原則生存權最低生存保障主觀淨所得原則婚姻家庭制度性保障免稅額扣除額 Household Labor Gender Equality Ability-to-Pay Principle Right of Existence Existenzminimum Subjective Ability-to-Pay Principle Institutional Guarantee of Marriage and Family Exemptions Deductions
日期:	2018
上传时间:	2018-07-31 14:19:58 (UTC+8)
摘要:	家務勞動，指有關家庭事務之一切勞動。家務勞動，為個人日常生活所必需，具有三個重要特徵：具有經濟價值、補充性，以及隱蔽性之必要性。現行民法雖對家務勞動有所討論，惟僅聚焦於婚姻關係中，認為家務勞動應建立在婚姻關係基礎之上，然而，稅法與民法之關係並非統一，而是服膺於憲法精神之下，故家務勞動之價值應置於憲法之下為討論。家務勞動體現出憲法精神，符合性別平等、生存權保障以及對憲法對婚姻家庭制度保障。本文主要透過法理與女性觀點，提供建議即家務勞動在所得稅上之地位，應為免稅額方式給予扣除，並提出有關計算方法。 Domestic labor refers to all labor concerning domestic affairs. Domestic labor, being necessary for the daily life of an individual, is characterized by three important features, i.e., of economic value, subsidiary, and necessity for concealment. The current civil code, despite its coverage of domestic labor, is limited to the scope of marriage, which is not necessarily followed by in tax law but both subject to the spirit of constitution. According to the spirit of constitution, domestic labor shall conform to gender equality, protection of right to life, and the protection of marriage and family. This paper, based on jurisprudence and feministic viewpoints, aims to recognize the status of domestic labor in terms of income tax by giving it tax exemption.
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