美國外交官夫人給馬總統的一封信
美國外交官夫人給馬總統的一封信
Dear President Ma:
In 2003 I attended a peace conference in Arosa , Switzerland , where I had the honor to meet your classmate, Professor Tu Weiming of the Harvard-Yenching Institute. During our conversation, I told him that I was a survivor of the Khmer Rouge regime and that I had lived in Taiwan many years. He mentioned you, and spoke very highly of you, saying that you were the right person for the presidency of the Republic of China.
During the 2008 election, many of us from Taiwan took special trips back to Taiwan to support you. We believed your leadership would make a difference, would return Taiwan to the international community. As President of the Republic of China, you have not failed us. You have demonstrated your integrity and your concern for the well-being of all the citizens of the Republic of China.
I believe that you have some knowledge of the Tai Ji Men taxation case. The good intentions of the Tai Ji Men dizi have turned into a nightmare for our Shifu. Under my Shifu’s guidance, for many years I have improved my spirit and health. It is a Chinese tradition that dizi or children repay their Shifu or parents by giving them gifts on special occasions such as birthdays and New Year. The gifts we gave to our Shifu belong to a category of income that is exempted from income tax according to Act. 4(17) of the Income Tax Act, yet Prosecutor Ho falsely claimed that cash gifts from the Tai Ji Men dizi were tuition in a cram school and sent false information to the National Tax Administration. Based on these false claims, the Tax Administration is now attempting to levy heavy taxes and severe penalties on Tai Ji Men and our Shifu without further investigation. Furthermore, the Tax Administration has directly issued tax bills without waiting for a criminal judgment against Tai Ji Men. This is a serious violation of tax law.
According to a notice issued on June 20, 1997 by the Department of Education of Taiwan Provincial Government, martial arts groups teach folk skills and are therefore not classified as cram schools. A further notice, issued on December 24 1999, ruled that the Tai Ji Men Qigong Academy is not a cram school. Yet the National Tax Administration has continued to impose cram school tax rates on the Academy. The Tax Administration has treated gifts from Tai Ji Men dizi as tuition income from a cram school and multiplied the total cash flow of Tai Ji Men and Shifu’s bank accounts as the total taxable income.
The Tai Ji Men taxation case is an instance of oppression by the Tax Administration which has lasted for more than ten years. With the support of its dizi, the Tai Ji Men Academy has struggled to stay afloat. My Shifu and the dizi of Tai Ji Men did not want to disclose the injustice that the government has done to the Academy because of the damage it would do to the image of the Republic of China. However, the Tax Administration has now gone too far and has violated not just our tax rights but our human rights. As a member of the Tai Ji Men Qigong Academy, my human rights have been violated.
My husband, a retired Foreign Service officer, worked for the Department of State for many years, so I have had several opportunities to perform jury duty in the United States both in District Court and the Circuit Court. That is why I know a little about American law, and my experiences have strengthened my concept of law. While discussing the case, each juror has an opportunity to express himself and respect others’ opinions. Then they finally reach the verdict in a fair manner. This is a concrete way to put human rights into practice. It is a pity that we do not have a system of Jury Service in Taiwan . Citizens of the Republic of China are too often at the mercy of the control of law enforcement officers.
In the United States , an official or public officer who does something dishonest will immediately get in the newspapers, while in the Republic of China, officials who get salary from taxpayers knowingly violate the law. They protect each other, are able to get away with wrongdoing and even get promotions. Due to the flaws of the tax system and the judicial system, our human rights are not protected. We hope that you, President Ma, will dispense justice and withdraw all illegal tax bills, in accordance with the 117th article of the Administrative Procedures; otherwise, to catch up with developed countries, the Republic of China still has a long way to go.
Respectfully yours,
Josette Ogle
From Florida , U.S.A.
敬愛的馬總統:您好!
我於2003年在瑞士阿羅薩參加一個和平會議,有幸認識您的一位同學,當時是哈佛燕京學社的社長杜維明教授。閒談中我告訴他,我是赤柬政權下的倖存者,我已在台灣住了好多年;他則提到您,並讚譽您是中華民國總統最適當的人選。
在2008年的總統大選,我們有許多來自台灣的僑胞,專程回到台灣支持您,只因為我們相信在您的領導下,台灣會有所不同,並且能夠與國際接軌。身為中華民國的總統,您沒有辜負我們,您已經展現您的正直,並且表達出您關心所有人民的幸福。
我相信您對於太極門的案子已略有所聞,太極門弟子依古禮的敬師贈與,如今卻成為師父的夢饜。多年來在師父的教導下,我的身心獲得極為明顯的進步。我們都知道,為人弟子或子女者,在師父或父母的生日以及年節等特別的日子,以贈禮報答是中華文化固有的善良習俗。根據所得稅法第4條第17款,我們所贈給師父的敬師禮屬免稅所得;而侯寬仁檢察官竟誣指弟子的敬師禮金是補習班學費,還將不實資料移送國稅局,國稅局不但未依職權進行查核,而且未等刑事判決結果,就對師父違法課以重稅及重罰。
台灣省政府教育廳86年6月20日曾函示,氣功等五術之傳授似屬民俗技藝,與短期補習班設立目的不合;教育部於88年12月24日亦曾函覆,太極門氣功養生學會非「補習及進修教育法」所規範之短期補習班。但是國稅局將弟子贈與的敬師禮
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