内容摘要：

为了消除营利事业所得税和综合所得税（相当于中国大陆实行的企业所得税和个人所得税）重复课税现象，促进资源合理配置，营造低税负、无障碍的投资环境，我国台湾地区从1998年开始实行“两税合一”制度。本文对台湾地区的“两税合一”制度进行了简单介绍与评估。

关键词：所得税　　“两税合一”制度　　台湾地区

abstract：the integrated income tax system has been implemented since 1998 in taiwan district in order to relieve double taxation,optimize resource allocation and establish a low-tax and barrier-free investment environment.this article gives a brief introduction of integrated income tax system in taiwan district and tentatively assesses its policy effects.

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