匯聚成川
稅賦的來源是建國的基礎、民生安定的指標，透過民間各種商業行為徵予稅收，匯聚成每一元的善念，進而涓滴成流、匯聚成川，集結群力、造福全民！ 本案特別擷取國內壹圓、伍圓、拾圓硬幣造型圖飾為主，古代貨幣為輔，作為創作飾體的主軸，透過各種不同型式的圓，展現國家因稅賦制度的公正與完善，俾利於全民「富足、康泰」「圓融、美好」的生活視覺意象！
Revenue serves the foundation of a nation and an indicator to economic stability of a country. Through taxations from all sorts of business activities, trickles of good wishes are accumulated and slowly spread into a big river, so that the welfare for all citizens can be realized. This work has mainly chosen the patterns of current coins (NTD 1, 5 and 10) with ancient coins as auxiliary. Through a combination of various patterns and designs of coins of the present and old days, the design conveys a wonderful message that “wealth, health, harmony and beauty” of the population comes from the fairness and completeness of the tax system of a country.