台湾地区近年税制改革热点

Recent Hot Issues in Tax Reform in Taiwan

近年来台湾地区不断推进渐进式的财税改革,以追求社会公平和发展经济。本文梳理了近期台湾税制的主要议题并进行了简要评析,包括:出台"奢侈税"、简化遗产与赠与税、夫妻所得分开计税、复征证券交易所得税、规定不动产交易实价登录与实价课税、重启两岸税收安排谈判、出台最低税负制和《海外追税条款》、计划建立自由经济示范区。

Taiwan is implementing a progressive tax reform in recent years so as to achieve social fairness and economic development. This paper summarizes and reviews recent developments of tax system in Taiwan, including introduction of luxury tax, simplification of inheritance and gift tax, separate income taxation for spouse, amendment of security income tax, regulate the real price based registration and taxation for real estate transactions, restarting the negotiation of China's Mainland-Taiwan tax treaty, introducing the alternative minimum tax, and overseas taxation rules and planning to establish free trade zone.