There have in fact been 73 laws and regulations to lower, or offer exemptions from, taxes, of which the Ministry of Finance-normally responsible for overseeing the nation's purse-has reviewed only 23 %. With no integrated authority over taxation, no wonder the government's revenue base has been eroding and the system is riddled with loopholes.
像這樣林林總總的租稅減免法規，估計高達七十三種，其中由賦稅主管機關財政部審理的僅佔百分之二十三，財稅主控權不完整，無怪乎國家的稅基被侵蝕得百孔千瘡、漏洞處處。