内容摘要：

本文对中国台湾地区所得税制度的演进、发展及立法政策精神进行了深入的理论分析，从税收一体化的角度对未来中国大陆地区所得税改革进行了展望，并提出了切实的政策建议。

关键词：中国台湾地区　中国大陆地区　所得税　税收一体化

abstract：this paper makes a thorough analysis of the evolution, legislation and reform of income tax systems of taiwan district, and looks into the prospect of income tax reform in mainland china from the perspective of unification of corporate tax and personal tax.

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