Good afternoon ladies and gentlemen. It's my honor to be able express my thoughts regarding the differences in tax regulations between Taiwan and United States . As an American accountant and soon to be CPA this year , I have learned that certain Taiwanese tax authorities' legal actions against tax payers that I would not fully agree. As we all know, United States of America is famous for its fight for independence . One major cause of the battle was based on the idea of “no taxation without representation.” I am sure it makes sense for everyone here. We are all tax payers one way or the other. The reason we are comfortable paying taxes is that we believe the authorities we are paying taxes to are “representing” us to our benefit. However, when we, the tax payers, feel something different from what we originally expected, we then need to think about whether our tax system has failed us.

　　女士先生們下午好，能夠在這裡分享我對台灣與美國稅法差異的想法是我的榮幸， 我是個美國的會計，今年即將成為會計師，我對於了一些國家的稅捐局對於納稅人執行法律行動上不是完全認同，大家都知道的是美國有名的就是當年的獨立戰，其中一個引發獨立戰的理由是 ” 沒有代表權不能徵稅 ” ，我相信這對現場各位都是很合理的，我們都是不同的納稅人，我們願意繳稅的原因是我們期待我們納稅的單位會為了我們的福利代表我們，但是當我們感覺實際不如我們預期時，我們就需要想一想我們的稅法系統是否失效了。

We understand some people may have missed paying enough taxes by accident, or simply evaded them. To be treated equally, we certainly wish those people repay their fair share. In United States , when we fail to pay our dues, we would meet certain consequences. People who accidentally missed taxes are liable for repayment of principal, interest for the period, and a penalty of a portion of the unpaid tax. For people who purposely created fraud over tax return, penalties will use a higher percentage to be calculated based on unpaid taxes . Harsh? C ertainly! However, t he single penalty would not be more than 75 % of the unpaid tax . This feels like fair punishment after I heard the penalties charged in Taiwan that could result in 30 times the unpaid tax. This rate is unimaginable and could bankrupt most businesses.

　　有些人會忘記繳稅，也有些人就只是想要逃漏稅，為了平等，我們當然希望每個人都付自己該付的部分，在美國當我們沒有繳稅的時候就要面對後果，不小心沒繳稅的人因當付本金、利息以及未交稅金部分金額做為罰款，對於逃漏稅的人罰金計算的百分比會比較高，但是最高上限單項不超過未交稅的 75% ，嚴厲 ? 當然 ! 但是至少這樣感覺還是比較公平的，尤其是當我聽到台灣稅法罰款會高達未交稅的 30 倍，這是個無法想像的罰款率，而且會使大多的公司行號破產

Once you owe the government more than what you can repay , the government would take your other valuables . The United States ' IRS would give a notice of lien or levy and allow you 30 days to file a due process if you can provide evidence that proves them wrong . Once your due process is accepted because you have proof that taking your property might not be necessary, all properly seizing should be put on hold. And the best part is, they only take the valuables that have enough equity to repay your debt instead of simply seizing every asset you own. But at least they would leave you something to get back on your feet with. Unlike the prosecution that I heard Taiwan enforces, which is freezing every single asset of yours before even telling you. They would also inform unrelated parties, so basically everyone you care about would know that you have bad credit, violating your right to defend yourself before judgment. This severely damages any business's or person's reputation.

　　當你欠的稅比你能付的多的時候，政府就會拿走你其他的財產，美國國稅局在發佈財產凍結時如果你能提供其他證據時，會允許你 30 天執行合法訴訟程序，當程序被接受時，財產凍結的程序也將暫停，最好的是，政府只會拿走淨值夠繳納未繳稅金的財產而不是凍結所有資產，但是至少他們會留些東西給你重新開始，不像我聽過台灣凍結所有資產的做法，而且是先凍結再通知，政府還會通知不相關方，讓所有人知道你的壞紀錄，這侵犯了判決前為自己辯護的權力，這嚴重的毀損任何公司或是個人的名譽。

No tax system is accepted by everyone, but while our taxes are being used to represent us, maybe there is something for the tax authorities to think about while making next tax related decision. We deserve basic human rights and have the obligation to pay taxes for the government to protect those rights. I wish that no matter whether we are paying or collecting taxes, we don't forget that the fundamental purpose of taxes is to create a balance rather than simply generate revenue for the government. We all want our basic rights to enjoy life, but hopefully our “tax representatives” don't forget that we are paying taxes money for our rights, and don't want to lose both.