“史上最大加税案”与我国台湾地区税改动向

“Bill of the Largest Tax Increase in the History” and the Tendency of Tax Reform in Taiwan Region

本文以2014年5月16日台湾地区"立法院院会"通过"史上最大加税案"为切入点,回顾了此次加税案的具体措施、改革背景,介绍了台湾地区的个人所得税制度,分析了近年来台湾地区税收改革趋势,得出如下结论 :台湾地区税收改革大多数是政府博弈的结果,具有较强的政治意图;税收政策出发点虽好,但效果有待时间检验。

Starting with ＂Bill of the Largest Tax Increase in the History＂approved in the meeting of Taiwan Legislature on 16 May,2014, the paper reviews on the specific measures, reform background of the Tax Increase Bill, and then introduces the individual income tax system in Taiwan region, and analyzes the tendency of taxation reform in Taiwan in recent years, and finally comes out with the following conclusions： Taiwan＇s tax reform is mainly led by the game inside the government with a strong political intent; although the purpose of the tax relbrm is well made, it still takes time to test the effect.