本文針對弱勢家庭微型創業的法律議題作探討。首先，文章先對扶助弱勢家庭及創業貸款之規定作介紹，目前缺乏統一的平台，協助弱勢家庭創業。第二，就微型企業之定義作討論。第三，針對微型創業的組織型態的法律制度作分析，創業時可能需要多去評估，以選擇適合的組織型態，在法律上皆有不同的權利義務。第四，對於微型創業所涉及的稅務議題作討論，企業原則上要辦理稅籍登記，還需留意營業稅及營利事業所得稅之課徵，以及使用統一發票之義務。 The article discusses the legal issues of micro-entrepreneurship for vulnerable families. First, the article introduces the regulations of assistance and loan for vulnerable families to start a business. It is to lack single platform for helping vulnerable families to start a business. Second, to discuss the definition of “micro-entrepreneurship”. Third, the article analyzes the legal system of the types of organization for micro-entrepreneurship, it is necessary to evaluate the types of organization when start a business. There are different rights and duties for different enterprises under the laws. Fourth, the article discusses the taxation issues of micro-entrepreneurship, a business entity basically shall conduct taxation registration. A business entity could be imposed the business tax and enterprise income tax, and to use the uniform invoices.
