所得稅之功能檢討

Abstract

本專題研究為行政院財政改革委員會所訂『稅課收入組』研究主題之一，主要目的在檢討我國現階段及未來社會經濟發展過程中所得稅制之功能，並以研究所得結論，配合其他研究專題，就我國所得稅制與整體賦稅制度，研提改革建議。 This commissioned project focuses on the study of the function and development of Taiwan??s income tax system to meet the possible changes in national socio-economic conditions. It is a part of the overall review of the government tax and revenue system, which, in turn, is a branch of the policy research themes of the Financial Reform Committee. The output of this specific research project will form the basis, together with outcome of other related studies, of the reform design of Taiwan??s future income taxes.