台湾现行所得税制是营利事业得税与个人综合所得税尹行的双轨课征制度，即对股利所得在公司及股东两个阶段重复课税，扭曲了企业财源筹措方式，并导致公司籍保留盈余规避股东税负等问题。为增进经济效益，提高投资意愿，降低税负，消除逃漏税之诱因。台湾财政部宣布将于1998年 The current income tax system in Taiwan is a dual-track levy system for both the profit-making business tax and the individual comprehensive income tax bank, which repeats the taxation of dividend income on both the company and shareholder stages, distorts the financing of enterprises and leads to the avoidance of corporate retention surpluses Shareholders tax burden and other issues. In order to enhance economic efficiency, increase investment will, reduce tax burden and eliminate the incentive for tax evasion. Taiwan’s Ministry of Finance announced in 1998