台湾地区税制结构转型观察

Some Observations on the Transformation of Tax Structure in Taiwan

我国台湾地区于20世纪60年代完成了税制结构的成功转型,这得益于经济快速发展的税源基础、税制建设追求公平合理的观念基础、现代直接税制建立的制度基础、财政支出需求不断加大的行动基础以及涉税信息管理能力建设着力推进的技术基础。根据台湾地区税制改革的经验,本文认为,对中国大陆而言,税制结构转型实际上是"结构性减税"政策得以实现的基本途径。

As early as in the 1960s, Taiwan had already achieved successful transformation on tax structure, which, to some extent, benefited from five main aspects： tax source foundation on economic booming in Taiwan; the foundation of just and rea- sonable concept in constructing tax system; the insti- tutional foundation of building up modern direct tax system; the action foundation on the rising demand for fiscal expenditure; and the technological founda- tion of promoting the construction of tax related in- formation management. According to the experiences of tax reform in Taiwan, this paper argues that the transformation of tax structure is actually a basic chan- nel for China's Mainland to realize structural tax re- duction policies.