台湾地区税制的检讨与展望

Review and Prospect of Tax System in Taiwan Region

台湾地区税制按税捐高权分为"中央"与地方税,按税捐客体分为所得型、财产型与消费型。税收结构上以直接税为主,且近年来在"中央"与地方税收的划分比例有过度向"中央"倾斜的问题。税捐法的建制原则包括税捐法定主义、量能课税原则及稽征经济原则,在税捐立法、行政和司法实践中发挥重要作用。为因应时代变化,台湾地区对有关"两税合一"及不动产交易所得税法规则作了重大修订。

In terms of the power of tax collection and administration, tax system in Taiwan can be divided into central and local taxes. It can also be classified into income tax, property tax and consumption tax according to the object of taxation. The predominant part of taxation is direct tax, and issue arises regarding a tilt towards the central tax with regards to the proportion of central taxes to local ones in recent years. The principles of tax law,including the statutory principle of taxation, the ability-to-pay principle of taxation and economic principle of taxation, play an important role in legislative, administrative and judicial practice of taxation. In order to follow the trend of times, tax law in Taiwan is largely revised, which is demonstrated by Income Tax Integration and amendments to the Income Tax Law in real estate transactions.