| 英文摘要 |
This article introduces and evaluates the amendments to the Income Tax Act. It agrees the sunrise clause, but disagrees double taxation. It agrees flat tax, but disagrees that personal income tax rate is higher than business income tax rate. It proposes that tax rate of involuntary transaction gains should be equal to the tax rate of business income tax rate. It agrees the favorable tax rate for dwelling house sale gain, but proposes that a house hold over 20 years should be exempted from capital gain tax. It agrees the exemption for agricultural house, agricultural land, the land of taking, and the land reserved for public facilities. It proposes that personal transaction loss should be deducted from personal income and the tax revenue of real estate transaction gain should be used only for the expense of providing affordable residential housing. Lastly, it agrees suspension of real estate luxury tax.
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