最近,台湾税务当局推出了《优良纳税人具体奖励办法草案》,初步决定了奖励对象范围及奖励办法,给予遵纪守法的纳税人以应得的荣誉和物质奖励。存在偷漏税的情况下,该做法无疑具有一定的意义。该办法草案奖励的对象是: 一、本年度及过去三年来无违章漏税记录,且应纳税额为在台湾排名前30名的营利所得税、综合所得税、货物税或营业税的各纳税义务人; Recently, the tax authorities in Taiwan introduced the draft “Detailed Reward Scheme for Good Taxpayers,” which initially determined the scope of rewards and incentive measures and gave honorable and material rewards to law-abiding taxpayers. In the case of tax evasion, this practice undoubtedly has some significance. The objects of this draft scheme are: 1. Taxpayers who have no illegal tax records in this year and the past three years and are subject to the profit tax, consolidated income tax, goods tax or business tax in the top 30 in Taiwan;