Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Ministry of Finance, the VAT shall be exempted. 第十八條納稅人銷售額未達到財政部規定的增值稅起征點的，免征增值稅。
The tax on interest earnings from individual savings deposits was lowered and the earnings threshold for the individual income tax was raised. 降低居民儲蓄存款利息稅率，提高個人所得稅起征點。
