教育部因應101 年中小學教師課稅，訂定補助國小課稅減課實施要點之政策，本政策主要用意在於實施社會公平，並藉由課稅所增加之預算編列充實教育品質，希望藉由減課增加教師備課時數，進而提昇教育品質，其政策立意良善，然而在實施推展時能否符合基層教育工作者的期望，且整體政策是否具有合理性。因此，本研究之目的旨在探討教育部實施之國小課稅減課要點，就其整體政策進行分析研究。研究結果發現，課稅後之整體政策並不能符合教師的期望；其中「薪資調整」的政策是最不符合教師的期望。但教師仍願意配合並投入目前教育工作。課稅減課政策實施之後，教師每週備課時間比課稅前有所增加，但其增加時間差距不大。而課稅後教師願意擔任行政人員的意願降低，此一結果將可能造成學校行政人員難尋的現象。本研究期待能就「教育部實施補助國小課稅減課實施要點」政策進行研究分析，並就可能造成的影響予以討論，做為學校機關領導者及教育政策制訂者的參考依據並採取預防性的措施，以確保學校教育工作運作順利。

The Ministry of Education sets up the policy of taxation and less lesson hours for the teachers in the elementary or secondary school. The main points of this policy hope to increase the budget by taxation and improve the teachers’ preparation for teaching by reducing lesson hours to enrich the quality of education. The policy has a good idea. However, if it will meet the expectation of primary educators or not in the process of implementation or whether the overall policy is reasonable.
Therefore, the purpose of this study is to investigate the implementation of the Ministry of Education Elementary taxation and reductions lesson hours points on the microscopic analysis of its overall policy. The results showed that the overall policy after taxation can not meet the expectations of the teachers; most do not meet the expectations of teachers, especially in the "salary adjustment" policies. However, teachers are still willing to cooperate and put the current work. After the policy implementation, teachers preparing for teaching time in a week have increased but not too
much. However, teachers have low willing to be a administrators and the result may cause the schools hard to find the administrators.
The study looks forward to analyze the policy of” The Ministry of Education implementation of teachers’ taxation and less lesson hours” and discuss on possible effects. Hope this study as a reference of school leader and education policy maker and to take preventive measures to ensure that school education operating smoothly.