篇名

長期照顧服務法之立法、修法與預期影響   免費試閱

並列篇名

Enact, Amendment and Expected Impacts of Long-Term Care Service Act

作者
中文摘要

長期照顧服務法於2015年6月3日公布,預計兩年後實施。2016年蔡政府成立,擬以稅收取代原規劃之長期照顧保險,藉長期照顧服務法修法擴大其範圍以補助長期照顧服務,並藉調高菸稅與遺贈稅收入(預估248∼288億元)挹注長期照顧特種基金,預計將大幅增加長期照顧稅收規模,加上公務預算預估為426∼466億元。本文目的在簡介長期照顧服務法立法目的與主要內容,整理長期照顧服務法主要爭議,說明長期照顧服務法修法方向、預測長期照顧服務法與修法預期之影響。

英文摘要

The Long-term Care Service Act (LTCSA) has been promulgated on the 3rd June 2015, and will be enforced after two years. The Tsai Administration decides to fund long-term care (LTC) thru taxation rather than Long-Term Care Insurance. Therefore, LTCSA has been amended to expand its scope to subsidize the use of community and home care services of the disable persons, and raise the LTC special fund thru the increase of tobacco tax and estate and gift tax (24.8-28.8 billion NT dollars). Total budgets, including regular budget, will increase dramatically up to 42.6-46.6 billion NT dollars. This article aims to describe the objectives and contents of LTCSA and its amendments. Major arguments during the process of legislation and the expected impacts of LTCSA will also be discussed.

起訖頁

009-021

出版單位
DOI

10.3966/241553062017020004001  複製DOI  DOI查詢

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