教師課稅配套措施對代理教師之影響－以台中市國中為例

The influence of supplementary measures of tax policy on the junior high substitute teachers in Taichung

陳姿伶(Tzu-Ling Chen)

指導教授 ： 陳仁海

國立暨南國際大學/人文學院/公共行政與政策學系/碩士(2012年)

摘要

教師課稅制度經多年的討論，最後立法院於2011年1月7日三讀通過「所得稅法」修正案，取消軍教免稅，並從2012年開始實施，2013年國中小教師將開始申報綜合所得稅。針對教師課稅的推行，教育部也提出三項配套措施──補助國中小約聘僱行政或輔導人力；調增國中小及幼稚園導師費，從新台幣2000元調高至3000元，2013年將調到4000元；降低國中小教師授課節數，國中小均減2節，國小導師再減2節，所減授課節數未達專任教師授課節數時，則由學校依「中小學兼任代課及代理教師聘任辦法」聘請代理代課等老師協助。
課稅和配套措施中，對於原來便缺乏保障的代理教師缺乏關注。以台中市國中為例，一年制的代理教師薪水為10個月，每年七八月教師甄試失利，除聯招代理分發，需再重新至各校考試，再加上課稅與政策變動，減課需要多聘代理教師，但課稅後學校能否增聘全職專任教師，也是代理教師們一大疑問。本文內容將透過理性選擇新制度論，以台中市為例，對教師課稅制度配套措施中的行為者：教育局、學校、教師會與工會以及各科代理教師進行互動分析。再透過訪談各行為者，共17位，探討行為者間理想互動與現實的問題與差距，並提出研究發現及建議。

關鍵字

教師課稅制度 ； 國中代理教師 ； 配套措施 ； 理性選擇新制度主義

並列摘要

After more than forty years, the cancellation of the tax-free policy of teachers had been passed by Legislative Yuan. Both of the elementary school teachers and junior high school teachers have to pay income tax in 2012. The Ministry of Education made three relevant supplementary measures. First, the government will help subsidize the employment of administrative human power and student counselors in schools. Second, increase the tutor’s fee to 4000 dollars in 2013. Third, reduce the teaching hours. The elementary school teachers can at least reduce 2 hours of teaching. If the spare teaching hours are not enough to hire another full-time teacher, the schools should employ some substitute teachers to help.

However, we can tell the neglect of substitute teachers in the new supplementary measures and income tax law. For example, the substitute teachers in Taichung City only get pay for 10 months. If they fail to pass the teachers screening tests in July and August, they need to find jobs as substitute teachers from school to school. The substitute teachers actually question that the reduced teaching hours can help create more full time teacher vacancies. This study will use rational choice institutionalism to analyze the interaction between those actors in supplementary measures, which are Education Bureau, Teacher’s Association and Union, schools, and the substitute teachers in Taichung City. Then, through interviewing those 17 actors, we find out how the supplementary measures may affect them and what the realities are.

並列關鍵字

tax policy ； substitute teachers ； supplementary measures ； rational choice institutionalism

參考文獻

一、 中文

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