台湾的四次税制改革简介

• 作 者: 石人
• 出 处: 涉外税务
• 发表日期: 1991年01期
• 关键词: 税制改革 户税 海峡两岸 课征 税种 消费税 综合所得税 营业税 免税范围 污染税

海峡两岸税务交流会台北访问团介绍,台湾自1950年至今,四十年来经历了四次税制改革。一、1950年税制改革 1950年台湾成立了“税制改革委员会”,专责税制改革。在这次改革前,台湾的租税制度,大都沿袭日据时代的旧制,以户税为中心,同时,还夹杂一些从大陆带到台湾的税制,故租税制度存在混乱和繁琐现象。因为这个背景,所以第一次税制改革的重点是以整顿

Taiwan tax exchange conference Taipei delegation introduced that Taiwan has undergone four tax reforms over the past 40 years since 1950. I. Tax Reform in 1950 In 1950, Taiwan established the Tax Reform Commission, which is responsible for tax reform. Before this reform, the tax system in Taiwan mostly followed the old system of the Japanese Occupation era and centered on household taxes. At the same time, it also contained some taxes brought from the mainland to Taiwan. Therefore, the tax system was chaotic and complicated. Because of this background, the focus of the first tax reform was to rectify it