Those who make less than NT $ 2.3 million a year will pay less than 20 percent of their income in taxes, and hence dual nationals more often than not use their ROC passports when entering the country. But those with truly high incomes use their foreign passports as much as possible so that--based on the few days their ROC passports show that they were in the country--they can enjoy the flat rate of 20 percent.
因此，年收入所得淨額在二百卅萬以下的人，由於平均課稅率低於二十％，以國人身分申報有利，入境時就會儘量拿中華民國護照；但真正高所得者，就會儘量以外國人身分入境，繳二十％的固定稅率。