European Union ikukulitsa mgwirizano wake ndi Taiwan. Ndiwothandizana nawo pazachuma, makamaka (koma osati kokha) pantchito zama semiconductors.
Ndiwothandizana nawo pazandale ku Europe komwe akukhudzidwa kwambiri ndikukula kwa maulamuliro omwe si ademokalase.
Ngakhale kuti tsopano tikuchitira umboni ku Ukraine kubwereranso kwa nkhondo zachikale za nsapato zapansi, zidakali zoona kuti nkhondo zamakono zimamenyedwanso m'bwalo la mabodza ndi maunansi a anthu.
Taiwan ikhoza kukhala bwenzi lodalirika ku Ulaya kokha ngati likhalabe ndi chithunzi ngati chowunikira cha demokalase m'dera lomwe likukhudzidwa ndi maboma omwe si a demokalase.
Pazifukwa zomwe tonse tikudziwa, dziko la Taiwan si membala wa bungwe la United Nations, koma linatsimikizira kudzipereka kwake ku mfundo za ufulu wachibadwidwe wa bungwe la UN pamene mu 2009 linaphatikizapo "Mapangano Awiri," Pangano la Padziko Lonse la Civil and Political. Ufulu (ICCPR) ndi International Covenant on Economic, Social and Cultural Rights (ICESCR).
M’maiko onse, osati ku Taiwan kokha, kupeza ulemu wokwanira wa Mapangano awiriwo sikophweka. Apanso, dziko la Taiwan linapereka chizindikiro chabwino pamene linakonza njira yowunikiranso zomwe wapindula potsatira Mapangano awiriwa, omwe adakhudza akatswiri odziimira okha padziko lonse.
Mu 2011, boma la Taiwan linayambitsa ndondomeko yokonza malipoti okhudza ufulu wotetezedwa ndi Mapangano onse awiri, ndipo mu 2013, Komiti Yoyang'anira yodziyimira payokha yokhala ndi akatswiri ochokera kumayiko asanu ndi anayi adaitanidwa kuti awonenso malipotiwo. Mu 2013 ndi 2017, akatswiri adawunika malipoti aboma ndikulemba zomwe akuwona ndi malingaliro awo. Ndemanga ya akatswiri a mayankho aboma mu 2020 ku lipoti lachiwiri idachedwa chifukwa cha COVID-19 mpaka, kuyambira 9 mpaka 13 Meyi 2022, Komiti Yowunikiranso yomwe ili ndi akatswiri asanu ndi anayi odziyimira pawokha omwe adasonkhana ku Taipei.
Pa 13 Meyi 2022, Komiti Yowunikiranso inatenga gawo lachitatu la Zowonera ndi Malingaliro Omaliza (COR 3), pambuyo pa Msonkhano Wapadziko Lonse Wowunika momwe nthumwi za mabungwe aku Taiwan adachita nawo gawo. Aka kanali koyamba kuwunika kotere kuyambira pomwe National Human Rights Commission idakhazikitsidwa mu 2020.
COR 3 ikuwonetsa kuti ntchito idakali yoti ichitike kuti Mapangano awiriwa akhazikitsidwe ku Taiwan. M’chenicheni, mosasamala kanthu za zonena za boma, Mapangano aŵiriwa samagwirabe ntchito yaikulu m’milandu ya khoti. Malinga ndi boma lenilenilo, ndi milandu 100 yokha yomwe idawatchula pakati pa 2015 ndi 2019. Mwachiwonekere, zambiri ziyenera kuchitidwa.
Kumbali ina, palibe mu COR 3 ponena za ufulu wachipembedzo kapena chikhulupiriro (FORB) ndi ufulu wa okhometsa msonkho ndizodabwitsa. Monga mmodzi wa akatswiri omwe adaphunzira ndi kuphunzitsidwa mozama pa nkhani ya Tai Ji Men, ndikanayembekezera kuti nkhani zonsezi zikanakambidwa mu COR 3. Nthawi ndi nthawi, omwe adaphunzira nkhani ya Tai Ji Men adanena kuti sichinthu chapadera komanso kuti FORB ndi chilungamo cha msonkho zimawoneka ngati zovuta zomwe ziyenera kuganiziridwa kwambiri powunika momwe ufulu wa anthu ku Taiwan ulili.
Pakukambitsirana kwa masiku asanu, oimira mabungwe angapo a NGO ndi akatswiri adawonetsa mavuto omwe ali pamwambawa ndipo adatchula mlandu wa Tai Ji Men.
Mavuto akulu atatu adawonekera.
Choyamba, Taiwan ili ndi National Human Rights Commission koma momwe imagwirira ntchito ndendende sizikudziwika, makamaka ikakumana ndi milandu yokhudza National Taxation Bureau ndi Administrative Enforcement Agency. Pankhani ya Tai Ji Men, madandaulo adachitidwa ndi Komiti pongofunsa nthambi yayikulu yoimbidwa mlandu kuti ikonzekere kalata, ndiyeno kugwiritsa ntchito kalatayo kuyankha odandaulawo. Chachiwiri, mavuto a ufulu wachibadwidwe okhudzana ndi chilungamo cha msonkho amakhalabe osayankhidwa ndi Commission komanso COR 3. Chindapusa chapamsewu cha NT $ 18,000, chidapangitsa kulanda ndi kulandidwa kwa nyumba ya wolakwayo, yamtengo wapatali pa NT $ 2.5 miliyoni.
Wokhoma msonkho analetsedwa kuchoka m’dzikolo kosatha, ndipo anayenera kukhala kunja kwa zaka zisanu ndi zinayi, kupangitsa chisudzulo. Ngakhale kuti Unduna wa Zachuma udachepetsanso nthawi yoletsa kuchoka mdziko muno kukhala zaka zisanu, bungwe la Administrative Enforcement Agency limaloledwabe kuyika ziletso zokhala kwa anthu omwe ngongole zawo zamisonkho zidafika pafupifupi US $ 3,500, popanda malire pa nthawi.
Chitsanzo china ndi nkhani ya Dr. L. Iye ndi wasayansi wotchuka amene anabwerera ku Taiwan ndipo anafunsira chiphaso cha ndalama zokwana madola 10 miliyoni monga likulu la kampaniyo, movomerezedwa ndi akuluakulu a boma, ndipo kenako anakhomeredwa msonkho ngati kuti ndalama zoperekedwa likulu zinali ndalama. . Anasokonekera ndipo anataya ma patent ndi bizinesi yake.
Chiwerengero cha matanthauzo a malamulo a msonkho omwe anenedwa kuti ndi osemphana ndi malamulo ndi ochuluka kwambiri kotero kuti chikuwonetsa kusagwiritsidwa ntchito mwadongosolo kwa Mapangano awiriwa. The Taxpayer Protection Act ya 2017 idapanga Ofesi Woteteza Msonkho, koma maofesalawa sali odziyimira pawokha.
Ndi akuluakulu amisonkho omwe amagwira ntchito kwakanthawi ndikubwerera kuudindo wawo woyambirira patatha zaka ziwiri. Nthawi zambiri, kachitidwe ka mabonasi operekedwa kwa akuluakulu amisonkho amawalimbikitsa kuti apereke ngongole zamisonkho zopanda maziko komanso kuphwanya ufulu wa anthu omwe amakhoma msonkho. Iyenera kusinthidwa mozama kapena kuchotsedwa.
Dongosololi limalolanso akuluakulu amisonkho kuti azisungabe misonkho yoyambirira kwamuyaya, ngakhale zigamulo za makhoti zitatsimikizira kuti misonkhoyo ndi yolakwika. Mu Interpretation Letter Orders yoperekedwa ndi Unduna wa Zachuma mu 1961, 1978, ndi 1979, bilu yamisonkho yoyambirira komanso bilu yamisonkho yowunikiridwanso kawiri yoperekedwa ndi National Taxation Bureau kutsatira kuwunikaku.
Kuthetsedwa kwa chigamulo choyambirira mu chigamulo chotsatira kapena chigamulo cha khoti la oyang'anira ndi "kuchotsedwa kwa bilu ya msonkho yomwe yawunikidwanso," koma sikuchotsa "bilu yoyambirira ya msonkho."
Chotsatira chake n’chakuti, ngakhale wokhometsa msonkho atapambana mlanduwo kangapo, msonkho woyambirira umakhalabe.
Kuonjezera apo, ufulu wa nzika zopempha kubwezeredwa kwa msonkho wakhala pansi pa malire a nthawi ya zaka 15, pamene kale kunalibe malire a nthawi yopempha kubwezeredwa kwa msonkho wolakwika ndi mabungwe amisonkho.
Malamulo oletsa oweruza amene anakhalapo kale pamlanduwo ayenera kusinthidwa, ndipo abweretsa mavuto aakulu pamilandu ya msonkho. Kusalungama kwa msonkho sivuto laukadaulo koma kuphwanya kwakukulu kwa ufulu wa anthu ndi mapangano awiriwa.
Gawo lachiwiri lomwe likukambidwa pamsonkhanowu ndi chilungamo cha kusintha, mwachitsanzo, kubwezeretsedwa kwa ufulu womwe unaphwanyidwa ndi ulamuliro wakale wosakhala wa demokalase pambuyo pa kusintha kwa demokalase. Purezidenti wapano waku Taiwan, a Tsai Ing-Wen, adapanga chilungamo chosinthira kwa omwe adazunzidwa ndi maulamuliro am'mbuyomu aku Taiwan aulamuliro waposachedwa kukhala chinthu chofunikira kwambiri paulamuliro wake.
Izi nzoyamikirika, koma malamulo okhudza chilungamo chanthawi yochepa amangonena za kuphwanya ufulu wa anthu komwe kwachitika mpaka pa Novembara 6, 1992.
Komabe, kuphwanya uku kunapitilirabe ngakhale pambuyo pa tsikulo, monga momwe nkhani ya Tai Ji Men ikuwonetsera.
Mbali yachitatu ikukhudza malamulo okhudza ufulu wa misonkhano komanso kuchita ziwonetsero zamtendere.
Ngakhale zosintha zidalonjezedwa, malamulo apano amapatsabe apolisi mwayi wokana kuvomereza.
Mosiyana ndi zomwe boma likunena, kukana koteroko kumachitika kawirikawiri. Nthawi zambiri, ufulu wa kulankhula ndi zionetsero zamtendere zikupitirizabe kuletsedwa mosayenera.
Akatswiri akunja apereka ndemanga pa mlandu wa Ms. Huang, wochita ziwonetsero pamilandu yamisonkho ya Tai Ji Men, yemwe adamangidwa mu 2020 chifukwa chongogwira chikwangwani chomwe chikuwoneka ngati chokhumudwitsa.
Mlandu wa Tai Ji Men ndi mlandu wamba komanso wosathetsedwa wa kuphwanya ufulu wachibadwidwe, pomwe mabuku ofunikira aukadaulo amapezeka ku Taiwan komanso padziko lonse lapansi.
Amuna a Tai Ji ndi "menpai" (ofanana ndi sukulu) akuphunzitsa qigong, masewera a karati, ndi kudzilima okha omwe mbuye wake, mkazi wake, ndi mamembala ake awiri anamangidwa ku 1996, akuimbidwa mlandu wachinyengo, kuzemba msonkho, komanso ngakhale, mopanda nzeru, za "kulera mimbulu" ndi woimira boma wotchedwa Hou Kuan-Jen.
Mu 2007, chigamulo chomaliza cha khoti lachitatu chinanena kuti iwo analibe mlandu uliwonse, kuphatikizapo kuzemba msonkho, ndipo analandira chipukuta misozi chifukwa chotsekeredwa m’ndende mopanda chilungamo.
Komabe, Prosecutor Hou sanalangidwe kokha chifukwa chophwanya lamulo pamlandu wa Tai Ji Men, koma kutengera malingaliro ake omwe adanenedwa kuti alibe maziko mu 2007, National Taxation Bureau idapitilizabe kutulutsa ndalama zamisonkho ndipo pamapeto pake idasunga imodzi ya misonkho. chaka cha 1992.
Kutengera ndi biluyi, mu 2020 bungwe la National Enforcement Agency lidagulitsa malonda osapambana ndipo lidalanda malo oti azilipirira okha a Tai Ji Men. Izi zidapangitsa zionetsero za anthu ambiri. Mlanduwu ukuphatikiza kuphwanya ufulu wachibadwidwe kangapo, ndipo kuwunika kulikonse kotsatira kwa Taiwan ndi Mapangano awiriwa kuyenera kufufuzidwa.
Mlandu wa Tai Ji Men si wamisonkho wokha. Ndizochitika pamene olamulira ankhanza ndi andale adayesa poyamba, osapambana, kuwononga gulu lauzimu lomwe likuimbidwa mlandu wosachirikiza mphamvu zomwe, ndiye, kukhumudwa ndi kugonjetsedwa kwawo mwalamulo, anapitirizabe kuuzunza kudzera mumisonkho.
Mlanduwu uli pamphambano za ufulu wachipembedzo ndi chilungamo cha msonkho, ndipo ndi mayeso ofunikira pakuchita bwino kwa demokalase ku Taiwan.
