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近年全球興起人工智慧（AI）熱潮，應用範圍遍布更大領域，不再侷限於科幻電影裡互動的想像；投資銀行摩根士丹利（Morgan Stanley）相信，蘋果公司（Apple）正快速發展AI，預測今年將可實現尖端AI，在6月的WWDC（全球開發者大會）上發布Siri 2.0，並於9月推出AI iPhone。

冬天天氣寒冷，許多民眾喜歡喝熱飲暖暖身，但近日耳鼻喉科醫師吳昭寬卻指出，曾有一名患者不菸不酒卻罹患下咽食道癌，經詳問才知，對方因為太愛喝「滾燙飲品」，造成黏膜受損。對此，吳昭寬就提醒，一旦熱飲超過65°C，就可能增加罹癌機率；另外，只要出現5症狀，就有可能是咽喉癌的前兆。

草莓季來了！超商7-ELEVEN祭出一系列草莓新商品，霜淇淋推出新口味「草莓開運霜饗」霜淇淋，思樂冰也有新品「紅魔鬼草莓乳酸風味思樂冰」；而1月10日至2月6日霜淇淋每週五六日icash 2.0、icash Pay享第二件半價、1月19日至2月4日每週末五六日，思樂冰全品項大杯第2杯半價，讓民眾嚐鮮。

Kuomintang (KMT) Presidential candidate Hou Yu-ih presents a four-point plan to address school violence, criticizing the Democratic Progressive Party (DPP) administration’s social safety net. The plan includes stricter regulations, preventive education, enhanced security checks, and tougher punishments for gang intrusions. Hou’s response comes after a high school student in New Taipei City was slashed in the neck, putting campus security under scrutiny. He questions the effectiveness of the government’s Social Safety Net 2.0 plan and calls for revisions to regulations. Tung Yao-tsung, president of the New Taipei City Parents’ Association, supports Hou’s stance and urges the Ministry of Education to focus on an intermediary education system to improve school security. Retired teacher Wang Chiung-yuan emphasizes the need for a balanced approach that considers the rights of all students.

中央大學台灣經濟發展研究中心27日公布的12月消費者信心指數（CCI），其中「購買房地產時機」為105.61點，雖下降0.97點，卻已連續40個月保持在樂觀區間超過100點。對此，台灣房屋集團首席副總裁周鶴鳴認為，雖然今年受囤房稅2.0法案和選舉影響，部分民眾對房市持觀望態度，導致12月的指數輕微下滑，但購屋旺季和新青安優貸政策等因素，仍為購房市場帶來穩健的提升。

電台節目《青春點點點》主持人歐馬克、瑪麗、強強（喬治）睽違10年合體，昨（29）日起一連2天在Zepp New Taipei舉辦「精神損害2.0演唱會」，吸引千位「青點教」點友朝聖。在安可環節時，舞台上出現神似五月天阿信的剪影，加上五月天的〈離開地球表面〉前奏一下，引發眾人驚呼，最終揭曉謎底，是在YouTube頻道擁有101萬訂閱的人氣圖文作家「微疼」，他笑說這次改當「微信」，讓眾人哭笑不得。

　

囤房稅2.0拍板明年7月1日上路，稅率將從現行1.5％至3.6％調整至2％至4.8％，並改採「全國歸戶、全數累進」。馨傳不動產智庫執行長何世昌在「房產知識Buffet+」臉書發文表示，未來最大受災戶可能包括台北市屋主，以及興建高總價住宅案的建商，並點名豪宅前3大受災戶。

總統候選人電視政見會今（28）日晚間舉行最終場，針對近期新北校園命案，民進黨總統候選人賴清德發言先對此表達哀悼，並指未來將推動「社會安全網2.0」，普及預防、及早介入，修改學生輔導法等，避免小案變大案，造成社會遺憾。

你還記得台灣第一間麥當勞在哪裡嗎？台灣麥當勞即將邁入40週年，台灣第一家、店號001的就是台北民生餐廳，台灣麥當勞宣布這間店進行大規模換裝；明（28）日起會變成全台首間經典食材風2.0的店型，並因應未來會有手機點餐功能，配置模組化組裝櫃檯，以及室內型專屬外送取餐窗口。同配備得來速「雙點膳系統」，一次讓兩台車點餐節省時間。

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。」