101 年教師課稅減課後，中小學校園沒有教學經驗或無教師證的兼課代課教師遽 增，資深教師不願投入行政職務，影響學生學習品質和學校運作。其核心問題是教學 節數改變和工作津貼調整所衍生出來的問題，而此問題的解決又受到政府財政能力、 少子化現象的影響。 本文分析教師課稅減課前後，教師員額是否能滿足學校學生教學節數，旨在找出 合理的教師授課節數和學校人力配置。研究發現課稅減課前，現有教師員額不足以支 應學校學生學習節數，縣市政府只能調高主任或組長的授課節數，或向縣市政府爭取 不足之經費。但相較OECD 國家的教學時數和在校工作時數之規定，我國的相關規定 是較寬鬆、不明確的。因此教師教學節數和非教學之工作時數有待檢討。而課稅減課 後，及因應少子化的教師員額控管，專任教師的教學時節數與學校學生學習節數的差 距，不是教育部現在採用的經費補助方式可以解決的，須重新檢視教學節數和課稅經 費的合理用途，例如要求教師回兼三節課，並編列補助津貼，或提高教師員額編制， 並採全國一致性之授課節數之規定，兼任行政工作的教師至少授課一節，才能讓國中 教師結構能滿足學生學習節數和學校行政運作。

Since the implementation of taxation and less lesson hour policy in 2012, substitute teachers without teaching experiences or certificates have increased a lot in elementary and junior high schools. Senior teachers are reluctant to join administration jobs. The above factors influence student learning quality and school functioning. The problems are derived form less lesson hours and salary change. The solutions are influenced by government finance and low fertility rate. This study analyzes the staff allocation before and after taxation to investigate if the allocations satisfy teaching hours. It is expected to find out the rational teaching hours and school staff allocation. The results of the study indicates that before the policy of taxation and less lesson hours, the staff allocation could not satisfy student learning periods at schools. Local governments could only increase the teaching periods for the directors or the section chiefs or requested financial funding to deal with the problems. However, comparing with OECD countries, the regulations of teaching hours and working hours at schools in Taiwan are loose and less specific. Therefore, the regulations of teaching hours and working hours without teaching are worth discussing. Due to the policy and staff allocation control based on less fertility rate, the problem of the gap between full-time teachers’ teaching hours and students’ learning periods can not be solved by budget subsidy by the Ministry of Education. It is essential to review the rational purposes for teaching hours and taxation funding. For example, teachers can teach three more periods with subsidy. Staff allocation number can be raized and teaching hours can be regulated in consistence nationally. Teachers with administration jobs can teach at least one period. Those are the possible solutions to satisify student learning periods and school administration functioning in junior high schools.