The Valuation And Inspiration Of The Alternative Minimum Tax In Taiwan

In 2006 Taiwan applied Alternative Minimum Tax system,in order to allow over-application of tax relief,concession and pay little or no tax burden of companies and high-income individuals,can pay the minimum Or a certain percentage of the amount of taxFrom the Asian Development Bank(ADB) annual statistical report,"Key indicators 2007", we know in 2004,the Gini coefficient has reached 0.4725 in mainland,pass over the international warning line of 0.4,the extent of the gap between the rich and the poor has to be taken response measures as soon as possible.This study used descriptive study law into line with law and literature to explore ways for Taiwan's implementation of the Alternative Minimum Tax system.Whether this system is helpful in mainland,make a few points:First,the minimum tax system is the supplementary for the current income tax system,Taiwan's current financial revenue depends much on the income tax, but the mainland's income tax revenue is not this kind of system,if effect we narrow the gap between rich and poor is not large,only the implementation of tax Personal income tax reform to strengthen the function of regulating the gap between the rich and the poor,can play a financial allocation of maximum efficiency.Finally,the most fundamental direction of the tax reform is through the establishment of a comprehensive tax reform "simple tax system,broad-based tax, low tax rate" environment,if the mainland takes the implementation of this goal,the minimum tax system has no necessary to implement.