台湾“财政部赋税改革委员会”通过了台湾近20年来罕见的大幅度税制改革方案。这一方案的原则是:凡是所得,皆应付税。在台湾所得税制中,原基于职业、身份而享有的免税规定,一概应予取消;原规定军人、中小学教师的薪金,军、公、教、警的抚恤金和养老金可以免税的,按新的改革方案都要缴纳所得税。 Taiwan’s “Tax Reform Commission of the Ministry of Finance” adopted a program of drastic tax reform that is rare in Taiwan in the past 20 years. The principle of this scheme is that all income is payable in taxes. In Taiwan’s income tax system, the tax exemption provisions previously granted on the basis of occupation and status should be abolished. The original stipulations on the exemption of pensions, military, public, education and police pensions and pensions for military and primary and secondary school teachers are The new reform program must pay income tax.