台湾地区于１９９７年１２ 月２６ 日通过营利事业所得税及个人综合所得税（相当于大陆企业所得税与个人所得税）两种合一税制，此一税制从１９６９ 年税制改革提出以来，历经三次税制改革的洗礼，最终才于１９９８年元月付诸卖施。本文将深入介绍它的理论基础、实行状况和利弊得失，最后提出评析及建议。 In Taiwan, the two types of unification income tax and personal comprehensive income tax (equivalent to the corporate income tax and personal income tax in the Mainland) passed the tax reform on December 26, 1997 after three tax reform reforms since its introduction in 1969 , Eventually it was sold in January 1998. This article will give an in-depth introduction of its theoretical basis, implementation status and pros and cons of gains and losses, and finally make comments and suggestions.