| Summary: | 碩士 === 亞洲大學 === 會計與資訊學系碩士班 === 97 === Abstract
The tax system in our country has too many loopholes and therefore the gap
between the rich and the poor is huge. Obviously, the tax system is unfair. The “Minimum
tax system statute” which states companies and individuals have not to pay high taxes has
been come out in order to be accordance with the regulation of tax relief by paying lower
or even basic amount.
The evolution of the United State “minimum tax” since 1969, the tax system from
the minimum tax burden by an additional type system to the alternative minimum tax
system. And it towards to abolish the minimum tax system because it is so complicated
and the running the results have been.
On Oct. 2nd 2006, tax system is a transitional-tax-reform policy in the Legislative
Yuan that driven from the tax system could not solve the overextended corporate tax
incentives. If the minimum tax system’s supporting function to the income tax could not
work, and it will be abolished.
The results of this study show that the minimum tax system is too complicated,
therefore the general taxpayer can not accepts after implementing. People make mistakes
or misrepresent quite often because the unclear information about which one should be
used while declaring. As the result ，the government should advertise the minimum
burden of taxation more strenuously for the rights and interests of maintain taxpayer.
Penalties may be effective, but it is only a deterrent effect not a basic method.
|
|---|
