台灣新經濟簡訊Vol.7 No.7

面對國際挑戰與國內社會與產業結構轉變，新政府上任以來，積極進行賦稅改革。一年來立法院已三讀通過15項租稅法案（參見附表）及95項稅法解釋。財政部長李述德表示，雖然我國國民租稅負擔率14％，已較絕大多數先進國家為低，但民眾普遍存有稅負重、課稅不公等疑慮，因此行政院於2008年6月成立「行政院賦稅改革委員會」，在兼顧「經濟發展」、「社會公義」、「國際競爭力」及「永續環境」原則下，就現行稅制及稅政進行通盤檢討。

Since Taiwan's new government took office, it has worked hard at tax reform designed to meet international challenges and domestic social and industrial structural changes. Over the past year the Legislative Yuan has passed 15 tax bills (see accompanying chart) and 95 tax-law rulings. Finance Minister Lee Sush-Der notes that although Taiwan's average national tax burden of 14% is lower than that of most advanced countries, the island's people still feel that their tax burden is heavy and that tax levies are unfair. To address this situation, the Executive Yuan established a Tax Reform Committee in June last year to carry out a general review of the existing tax system with due consideration to the principles of economic development, social justice, international competitiveness, and environmental sustainability.