Individual Income Tax - A Study of Alternative Minimum Tax

• Main Authors: Ya-Chuan Wen, 温雅筌
• Other Authors: Ming-Tsang Chi
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/99758999958982989768

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.