35. Are there provisions for any other form of indirect public funding?

《公職人員選舉罷免法》第46條、第47條

Article 46, Article 47, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

《政治獻金法》第11條、第19條

Article 11, Article 19, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

《公職人員選舉罷免法》第46條
第一項：公職人員選舉，除全國不分區及僑居國外國民立法委員選舉外，選舉委員會應於競選活動期間內舉辦公辦政見發表會，候選人應親自到場發表政見。但經選舉區內候選人全體同意不辦理者，應予免辦；鄉（鎮、市）民代表、原住民區民代表及村（里）長選舉，得視實際情形辦理或免辦。
第二項：前項公辦政見發表會，得透過電視或其他大眾傳播媒體辦理。
第三項：前二項公辦政見發表會中候選人發表政見時間，每場每人以不少於十五分鐘為原則；其舉辦之場數、時間、程序等事項之辦法，由中央選舉委員會定之。
《公職人員選舉罷免法》第47條
第一項：選舉委員會應彙集下列資料及選舉投票等有關規定，編印選舉公報，並得錄製有聲選舉公報
《政治獻金法》第11條：
第一項：政黨、政治團體及擬參選人收受政治獻金，應開立收據。但收受以遺囑捐贈或匿名捐贈之政治獻金，不在此限。
第二項：依前項規定開立收據者，免繳印花稅。
《政治獻金法》第19條
第一項：個人對政黨、政治團體及擬參選人之捐贈，得於申報所得稅時，作為當年度列舉扣除額，不適用所得稅法第十七條有關對於教育、文化、公益、慈善機構或團體捐贈列舉扣除額規定；每一申報戶可扣除之總額，不得超過當年度申報之綜合所得總額百分之二十，其總額並不得超過新臺幣二十萬元。
第二項：營利事業對政黨、政治團體及擬參選人之捐贈，得於申報所得稅時，作為當年度費用或損失，不適用所得稅法第三十六條規定；其可減除金額不得超過所得額百分之十，其總額並不得超過新臺幣五十萬元。

Article 46, Civil Servants Election And Recall Act
Except for the national integrated election and the overseas election of central civil servants, the election commission shall hold a politics presentation at public expenses during the period of campaign for the election of civil servants, and the candidates shall attend the meeting to present their politics. However, the meeting may be exempted with the consent of all the candidates in the electoral district, and it may be held or exempted for the election of representatives of township (city) congresses, the representatives of Indigenous district congress and the chief of villages (boroughs) depending on the actual circumstance.
The politics presentation referred to in the preceding Paragraph may be held through TV or other public media.
In principle, in the politics presentation referred to in the preceding Paragraph, each candidate shall have not less than 15 minutes every time to express his/her opinions; the measures for the maters regarding the frequency, time and procedure of the meetings shall be prescribed by the Central Election Commission.

Article 47, Civil Servants Election And Recall Act
The election commission shall collect the following data and the regulations regarding the election and voting to compile and print the election bulletin and may record an acoustic election bulletin.

Article 11 Political Donations Act,
Political parties, political associations and persons planning to participate in campaign shall issue receipts or vouchers for the political donations accepted. However, a political donation in one’s will or a secret donation is excluded from the restriction.
A receipt or vousher pursuant to the preceding Paragraph is free of stamp duty.

Article 19 Political Donations Act
The individuals, who contribute donations to political parties, political associations and persons planning to participate in campaign, may list the donations as the deduction of the very year when declaring the income tax, and the provisions set forth in Article 17 of the Income Tax Act on the list of deduction for donations to educational, cultural, public-interest, and charity institutions or associations shall not apply. The total amount of deduction, for each account declaration, may not exceed 20% of the total comprehensive incomes declared in the very year, and the total amount may not exceed NT$200,000.
The profit-seeking businesses that contribute donations to political parties, political associations and persons planning to participate in campaign, may list the donations as the expenses or losses of the very year when declaring the income tax, and the provisions of Article 36 of the Income Tax Act shall not apply. The total amount of deduction may not exceed 10% of the total incomes, and may not exceed NT$500,000.