| 關 鍵 詞： |
長期照顧；社會安全；預算單一性；附屬預算；社會稅 |
| 中文摘要： |
二○一五年六月三日，立法院制頒了長期照顧服務法。這一重要法案，被視為我國長期照顧相關法制制度化、完整化的重要基礎，特別是對於近年內即將漸次設立相關的照護設施機構，重要性不言可喻。長期照顧服務法的規範內容預計在兩年內完全生效。在這段期間當中，所帶來的衝擊不僅在於醫療照護方面，同時也對於我國整體社會安全體制帶來重大衝擊和影響。因此，本文擬就財政及稅收面向，對於長期照顧服務法制化之後所可能面臨的問題，預作討論。
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| 英文關鍵詞： |
the Long-term Care Services；Social Security；Unity of Budget；Additional Budget；Social Tax |
| 英文摘要： |
On June 3, 2015, Taiwan’s Parlement, the Legislative Yuan, has promulgated the Long-term Care Services Act. This act has been deemed as the principal legal basis for developing comprehensive long-term care services, the others institutions of Long-term Care Service will be established in near future. And the law itself, is expected to come into effect in two more years. Such a system is not only a reform for the medical hospitality in Taiwan, may also a great impact for the system of social security. Indeed, the promulgation of Long-term Care Services Act is accomplished upon the public financial and taxation basis. This article trys to analysis the principle issues that will confronted in realizing this system, and hopes to make a discussion of precaution for the system of Long-term Care Services Act.
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| 目 次： |
壹、緒論：問題之提出
貳、長期照顧服務法制在我國的引入
參、長期照顧法制所涉及稅收法制問題
肆、長期照顧法制所涉及財政預算法制問題
伍、結論
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