[問卦] 是不是該一人一信給白宮

就算關稅將至0%，依台灣的尿性也會在貨物稅動手腳，應該連同萬惡貨物稅也將至0%，反而台灣組裝車也能夠跟著降吧？
一人一信給白宮不知到有沒有用？

To: President Donald J. Trump

Subject: Taiwan’s Automobile Import Taxation Practices – Compounded and Mult
iplicative Tax Burden

Dear Mr. President,

I am writing to respectfully draw your attention to a significant trade barrier that affects U.S. automobile exports to Taiwan. While Taiwan imposes a standard import tariff on foreign automobiles, it also levies an additional Commodity Tax (excise tax) based on engine size, as well as a 5% business tax. Critically, these taxes are not simply added, but applied in a compounded and multiplicative manner, creating a disproportionately high effective tax rate for U.S. vehicles.

To illustrate with an example of a U.S. automobile exported to Taiwan:

1. Customs value (CIF): USD 30,000

2. Import duty: 25% → USD 7,500 → Subtotal: 37,500

3. Commodity Tax: for 3,000+ cc vehicles, 40% → 37,500 휠40% = 15,000 → Subt
otal: 52,500

4. Business Tax (5%): applied on 52,500 → 2,625

5. Total tax burden: 7,500 + 15,000 + 2,625 = 25,125

6. Final landed cost: 30,000 + 25,125 = 55,125

7. Effective tax rate: 25,125 30,000 83.75%

In formula terms, the effective rate is multiplicative, not additive: Effective Rate = 1 – (1 – Tariff Rate) 휠(1 – Commodity Tax Rate) 휠(1 – Business
Tax Rate). Thus, with 25% tariff, 40% commodity tax, and 5% business tax, theeffective burden approaches 84%, much higher than the nominal 70% sum of the rates.

This system is discriminatory because:
- Domestic Taiwanese automakers selling vehicles locally are subject only to the commodity tax and business tax, without the tariff-inflated compounding.
- U.S. automakers face compounded, multiplicative taxation that effectively doubles the price of many vehicles, making them uncompetitive in Taiwan’s market.

Such a framework undermines fair competition, artificially inflates the priceof U.S. vehicles, and diminishes the competitiveness of American brands in Taiwan.

I respectfully urge you to raise this issue in upcoming U.S.–Taiwan trade discussions, and request that Taiwan reform its taxation system so that the commodity and business taxes are calculated solely on the customs value of the imported vehicle, not on a tariff-inflated base. Ensuring a fair, transparent, and reciprocal tax system will strengthen U.S. automobile exports and further advance the mutually beneficial trade relationship between the United States andTaiwan.

Respectfully,

[Your Name]

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