台湾不同收入家庭的税负差异及其影响分析

On Difference of Tax Burden and Its Impact of Families with Different Income in Taiwan

"公平正义"是税收制度设计与实施时政府及民间均强调的原则、功能和目标。总体而言,台湾地区收入越高的家庭承担税负水平也越高,整个税制呈现较为明显的累进性,促进了收入公平再分配。然而,与其他发达国家和地区相比,宏观税负水平过低和所得税占比不太高等因素制约了台湾地区税制收入再分配效应的发挥。近年来,台湾地区几乎所有税制改革均朝向改善收入再分配、追求量能课税和减轻中低收入家庭负担的目标,未来改革趋势也如此。这些对大陆扭转当前税负分担不合理、构建公平税制体系都具有一定的借鉴意义。

＂ Fairness and justice＂ is the principle, function and objective that both government and non-government sectors have stressed when designing and implementing the tax system. Generally speaking, the higher a household income is the higher the tax burden he is to bear in Taiwan. The overall tax system presents an obvious progressiveness, which promotes eq- uitable income redistribution. However, compared with other developed countries and regions, factors such as the low level of macro tax burden and the modest proportion of income tax are found to have limited the effect of redistribution in the tax system of Taiwan. In recent years, almost all of the tax reforms in Taiwan have been made to improve income redistribution, seek taxa- tion paying according to ability and reduce the burden of low-income families. These practices will, no doubt, also signal the future trend of the tax reform in Taiwan and, the writer believes, can serve us mainland as reference in reversing our current unreasonable tax burden and building a fair tax system.