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In 2021, approximately 664,000 Taiwanese taxpayers received disability deductions and 354,000 received long-term care deductions from their individual income tax, in accordance with the rules of the ＂Income Tax Act.＂ The total deductions for disability and long-term care amounted to NT$137.4 billion and NT$42.5 billion, respectively. Since 2014, the number of households benefiting from disability deductions has exceeded 600,000, reaching 635,000 in 2021. The income tax reform in 2018 increased the disability deduction to NT$200,000, resulting in a rise from NT$89.1 billion in 2017 to NT$135.2 billion, with subsequent years remaining around NT$138 billion. Starting from 2019, individuals could deduct up to NT$120,000 for long-term care. By 2021, a total of NT$42.5 billion was deducted, benefiting 330,000 households, which accounted for 5.1% of all reporting households. Over the past five years, the number of individuals benefiting from disability deductions ranged from 664,000 to 698,000, representing 55.2% to 59.6% of all disabled Taiwanese. The number of individuals benefiting from long-term care deductions has been increasing annually for the past three years, with 336,000, 350,000, and 354,000 people, respectively. The beneficiaries of the long-term care 2.0 service also experienced an increase, from 389,000 in 2019 to 554,000 in 2021, indicating an improvement in the capabilities of the long-term care service.

台灣時間26日，NBA迎來萬眾矚目的聖誕大戰，有別於湖人、塞爾提克的「老牌宿敵對決」以及勇士、金塊的「2屆MVP交鋒」，熱火與76人的對戰因為王牌球星恩比德（Joel Embiid）、巴特勒（Jimmy Butler）的雙雙缺陣而星度大減；熱火新秀「巴特勒2.0」小哈克斯（Jaime Jaquez Jr.）則是把握機會繳出生涯代表作，不僅比肩傳奇，更率隊以119比113擊退76人。

新生代饒舌歌手杜威推出全新單曲〈吟遊之子2.0〉，娓娓道來身兼超模、歌手、碩士生、飛輪教練、講師等斜槓身分的打拼心路歷程，正在努力攻讀台師大運動心理學碩士的杜威，近期演藝成績亮眼傳出「三喜臨門」，今年再度受知名廠牌「德國蔡司」邀請，與實力派演員謝盈萱合體，分別代言鏡片與鏡框，2人也在新品發表會上一起演出小短劇，合作無間；杜威開心表示：「這已是我第二年代言蔡司鏡框，能夠與金馬影后合作非常榮幸！」

Taiwan’s Legislative Yuan has passed a law amendment known as ＂Housing Tax 2.0,＂ which will raise the residential property tax. The new tax will take effect on July 1, 2024, with taxation beginning in 2025. The Ministry of Finance estimates that around 4.45 million households will be affected by the revised tax, with approximately 3.1 million households benefiting from a preferential tax rate for single residency. This could potentially generate an additional revenue of NT$2.27 billion to NT$3.27 billion. Under the new system, residential properties will be categorized as ＂self-use＂ or ＂non-self-use,＂ with a national limit of up to three properties classified as ＂self-use.＂ The house tax will continue to be collected annually from May 1 to May 31, based on ownership from the prior year’s July 1 to the current year’s June 30. The amendment also requires that ＂self-use＂ residences meet household registration requirements in addition to the existing provisions regarding rental and occupancy by the owner, spouse, or direct relatives. The tax reform will have a significant impact on 10 municipalities that have not yet implemented the housing hoarding tax. To support the legislative changes, four supplementary regulations will be introduced, including differential tax rate modules, calculation formulas, principles for determining the number of household property holdings, and revisions to the organization of the Real Estate Evaluation Committees. All subsidiary regulations are scheduled to be amended by July 1, 2024.

立法院昨（19）日三讀通過房屋稅條例修正案（俗稱囤房稅2.0），預計從2025年起適用，將採「全國歸戶、全數累進」。

Taiwan’s Legislative Yuan has passed an amendment to the House Tax Act, known as the ＂House Hoarding Tax 2.0,＂ raising the tax rate for non-owner-occupied housing to a range of 2 to 4.8 percent, up from the current range of 1.5 to 3.6 percent. The tax rates will apply nationally to all properties owned by individuals and will be implemented by July 2025. Local governments will set their tax rate discrepancies based on the total number of residential properties owned nationwide. The amendment was approved in the Legislative Yuan session following negotiations among the Democratic Progressive Party (DPP), the Kuomintang (KMT), and the Taiwan People’s Party (TPP), with dissent from the New Power Party (NPP).

立法院院會今（19）日三讀通過房屋稅修正條例，預計最快2024年7月起，對非繼承、非出租的非自住住宅的稅率將從1.5%~3.6%調升為2%~4.8%。這一調整將以家戶為單位，且採全國歸戶計稅。

囤房稅2.0修法今（19）日於立法院表決，並三讀通過，此措施預計在明年7月實施新制，2025年5月正式開徵，法人機構表示，就之前財政部預估數包含調整非自住房屋稅率，預估受影響房屋數約96.8萬戶至135.8萬戶、稅收增加約45.7億元至55.7億元，就整體金額來看影響有限。

說要實現居住正義！執政黨力推囤房稅2.0明天(19日)在立院闖關，未來房屋稅會從縣市歸戶變成「全國歸戶」，囤房最高稅率可能來到4.8%，不動產業者坦言，對於建商的衝擊比較大，投資客直言，他們只要改買中古公寓，囤房稅2.0對他們影響不大！

聖誕節快到了！超商7-ELEVEN 即日起推出「國際精品聖誕購物節」，指定商品任選第2件6折，Bourbon指定品項同價位加10元多1件；另外，7-ELEVEN霜淇淋和思樂冰於也推出買1送1優惠，12月22日起連續至12月25日，憑icash 2.0、icash PAY 就可享霜淇淋、大杯思樂冰買1送1。

去年一開幕就暴紅的高雄最美「鼓山魚市場」，歷經近3個月整修後，終於將在明（12/15）重新營業了！市場內部不僅設有全新漁產、特色伴手禮店，還有景觀燒烤餐廳、海景咖啡廳進駐，直接秒變身「鼓山魚市場2.0」！而且開幕首三日更推出「1元限時購」超甜優惠，想要用銅板價把特色海產帶回家，高雄人週末一定要來逛一波啦～

The Taipei City Government is urging YouBike users to sign up for coverage to obtain additional protection, following a report stating that 812 YouBike accidents have occurred from last year to the end of November this year. Transportation Management Division Chief Chu Chen-tso indicated that most accidents involved riders cycling too fast or being unable to brake in time while going downhill, leading to falls and injuries. With injury insurance, compensation for fractures or serious accidents can reach up to NT$1 million, and hospitalization claims amount to NT$1,000 per day. However, minor scrapes and bruises are generally not covered. Since the initiation of a free public bicycle injury insurance policy in 2018, the insurance rate has risen from 49.4% to 63.5%. Despite this improvement, surveys reveal that 37% of individuals are unaware of public bicycle injury insurance, 30% believe they do not need the insurance, and 20% are reluctant to go through the insurance application process. Additionally, about 60% of users do not understand that each YouBike card requires separate insurance coverage. Taipei boasts 1,325 YouBike 2.0 stations and 15,047 bicycles.

超商推新品了！7-ELEVEN推出思樂冰新口味「黃風俠思樂冰」，霜淇淋則與名店「18度C巧克力工房」共同開發全新巧克力口味；且即日起至1月9日，每周五六日憑icash 2.0、icash Pay霜淇淋任選第2支半價；且12月15日起至12月17日思樂冰可口可樂、果漾蘋果風味蘇打大杯買1送1。

《娛樂超skr》主持人小鹿及阿甘近日直擊八點檔《愛的榮耀》化妝間，驗收演員妝髮改造成果，賴慧如頂一顆爆炸頭，身上穿動物紋路服飾現身，主持人直呼：「根本比莉2.0！」賴慧如當場唱起比莉的招牌歌曲《什麼都不必說》，逗得化妝間歡笑聲不斷。再度超齡演媽媽的她，表示很愛這次角色蔡彩霞的造型，接地氣又豪放，得意喊：「是不是很適合我！」且戴假髮可省去不少梳化時間，更多時間可以背台詞，更笑說演媽媽最大好處是不用穿高跟鞋，有時候穿著拖鞋就上工，解放雙腳。

已故天王賀一航的兒子曾治豪，除了演藝事業外，感情世界也備受關注，今年曾治豪更是雙喜臨門，不僅成功娶回美嬌娘Meggy，還在今年國慶日當天迎來女兒出生，順利升格人父的幸福滋味不在話下，但曾治豪卻曾因長期酗酒習慣導致肝功能受損，近日他到《聚焦2.0》分享發病過程，曾治豪表示，過去他習慣依賴飲酒舒緩壓力，不喝就渾身不對勁，最後身體不堪負荷引發肝衰竭緊急送醫，驚險過程讓他大嘆：「這是我人生中離死神最近的一次。」

白雲幾個月前不慎在家中「仆街」，須開刀更換3個人工椎間盤，私下與白雲交情甚篤的謝忻一看到標題，嚇得馬上致電詢問狀況，沒想到竟聽到「長照2.0」，讓她非常擔心，事後才發現是烏龍一場。

囤房稅2.0將加重多屋族稅負，據財政部目前設計的課徵參考基準，針對不屬於繼承共有、也沒有出租做有效利用的「非自住」住家用房屋，六都適用稅率擬3.2%起跳、非六都2.8%起跳。

隨著中美在國際之間持續角力，越南在全球製造業的地位備受關注，業界頻頻討論其是否會成為「世界工廠2.0」，不過近期越南的成衣產業卻面臨挑戰，當地知名成衣企業「Garmex Saigon」因為訂單銳減，只好大幅裁減員工數量，目前員工僅餘37人，裁員比例逾98％。

烏克蘭1+1電視台，前進烏克蘭東部重鎮「阿夫迪夫卡」採訪，鏡頭甚至捕捉到烏克蘭的蘇愷25戰機，成功甩開俄羅斯飛彈的瞬間。這裡從戰前人口超過3萬，到現在只剩不到1500人，被認為是下一個巴赫姆特。烏克蘭總統澤倫斯基警告，戰爭進入冬季將會變得更複雜，但烏克蘭絕對不會投降。

資深藝人白雲是演藝圈的諧星，幾個月前驚傳在家中「仆街」造成頸椎受傷，緊急住院開刀嚇壞眾人。白雲登上年代新聞《聚焦2.0》談論自己的受傷過程，原本以為只是一般跌倒，沒想到竟造成椎間盤突出，雙手無力宛如殘廢，經詢問多位名醫皆建議開刀，最後換了3個人工椎間盤共花費85萬，所幸休養至今已恢復良好，還能在節目中模仿龐克風「陳菊」。

「日行萬步傷膝蓋，不如快走10分鐘」！醫師江坤俊在「健康2.0」中分享，所謂的快走到底要多快？主要掌握2原則，速度一定要快、步伐一定要大，大約是每分鐘120至140步，讓心臟跳動加快，燃脂功能才可能會更好，重點是要「走到會喘」。

資深女星馬妞（馬維欣）出道多年，曾跨足綜藝、戲劇圈，近期多以直播的形式與觀眾見面。日前馬妞登上年代新聞《聚焦2.0》分享這幾年來的健康狀況，不僅患有「乾燥症」，免疫系統也亮起紅燈，天氣轉換時就會呼吸急促、血壓飆高到200以上，目前一天需吞14顆藥來控制，讓主持人高文音說：「真的是整組壞光光！」

全台討論度最高的健康品牌TVBS《健康2.0》網路節目「挖健康」，日前邀請「旅日巨星」翁倩玉，於節目中實際傳授氣功招式。有著近50年豐富經驗的她，現場帶來初學者也能輕鬆學習的氣功基本式，也分享自身的凍齡養生秘訣，而巨星的出現，讓主持人韋汝一看到翁倩玉就興奮大喊：「現在這個畫面不是合成的！」可見翁倩玉魅力之大。 

家庭照顧者24小時全天候照顧家人，難以喘息，甚至影響生活影響身體健康，因此家總和國北護合作推廣互助喘息，以一名專業照服員搭配一名家庭照顧者志工，而志工本身就是家庭照顧者，帶著被照顧者走進社區值班一天，就可以換得喘息兩天，以社區服務換服務的概念相互協助，也解決照服員人力不足的困境。

The Taoyuan City Department of Transportation will upgrade the YouBike public bicycle system to YouBike 2.0. Construction will begin in November 2021 and the system is expected to be fully operational by the first half of 2024. Currently, Taoyuan operates 416 sites with 13,450 bikes in circulation, and the system has been used over 72 million times. The upgrade will start in Guishan District, near New Taipei’s Linkou District, and a ＂dual system＂ operation will be adopted during the conversion period from 2024 to 2025. The 1.0 system will be decommissioned by the end of 2025.