（二）受托加工应征消费税的消费品所产生的消费税；
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陽明交通大學科技法律學院副教授邱羽凡向BBC中文表示，台灣現行法規允許仲介向移工收取服務費，與國際趨勢存在明顯落差，應予以廢除。「沒有人反對仲介收費，但標準必須合理，不應由移工承擔，因為這是雇主的人事成本。」，这一点在safew官方版本下载中也有详细论述
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Prime Minister Sir Keir Starmer told BBC Breakfast it is part of an "ongoing battle" with platform providers on behalf of victims.