改善所得分配之稅制改革措施與建議

Recent Measures of, and Suggestions on, Tax Reform to Improve Income Distribution in Taiwan

近年來國內所得分配狀況呈現惡化，政府為縮小貧富差距，已推動多項稅制改革措施，如實施所得稅最低稅負制、調降綜所稅前三級距稅率各1個百分點等。就改善所得分配的觀點而言，國內稅制調整未來仍有努力空間，本文建議國內稅制仍應持續推動改革，如綜合所得稅宜改採「屬人兼屬地主義」、合理規範資本所得課稅方式、研議實施「勤勞所得租稅補貼制度」等。透過該等稅制調整措施，應有助於促使租稅徵收符合「量能課稅」與「租稅公平」原則，進而發揮所得稅制在平均社會財富、改善所得分配的功能，以逐步縮小國內所得分配差距、維護社會公平。

The state of income distribution in Taiwan has deteriorated in recent years. The government has responded by implementing various tax reform measures aimed at reducing the rich-poor gap, such as adopting an alternative minimum tax (AMT) system and reducing income tax rates on the three lowest brackets of income by one percentage point. However, there is still a lot of work to be done in respect of tax adjustment measures to improve income distribution. In this paper, we suggest that Taiwan’s tax reform should continue along such lines as adopting a personal link and territoriality system for individual income tax, rationally prescribing methods of taxing capital income, and studying the implementation of an earned income tax credit system. Such reforms should help move Taiwan’s tax system more into accordance with the principles of taxation according to ability to pay and tax fairness, thus optimizing the function of income taxation in equalizing the wealth of society and improving income distribution, to gradually reduce Taiwan’s income distribution gap and uphold social fairness.