根据我国台湾有关税法规定,对营利事业(包括独资、合伙及公司)所得须征收营利事业所得税,对资本主(包括独资者、合伙人及股东)分得的税后利润须征收综合所得税。将营利事业所得税与综合所得税合并计算征收的制度,称之为“两税合一”制。从上述两税的概念不难看出,对营利所得不但须征收营利事业所得税,还须征收综合所得税。很显然,这就是对一笔收入征两次税的重复征税问题,从而加重了纳税人的税收负担。例:某公司的营利所得须按规定课征25％的营 Pursuant to the relevant tax laws in Taiwan of our country, profit-making business income tax is levied on the profit-making businesses (including sole proprietorships, partnerships and companies) and comprehensive income tax is required on the profit after tax paid to capital owners (including sole proprietors, partners and shareholders). The profit-making business income tax and consolidated income tax calculated by the collection system, known as the “two taxes” system. It is not difficult to see from the above two tax concepts that not only the profit-making business income tax, but also the comprehensive income tax must be levied on the profit-making income. Obviously, this is a double taxation of a tax on a single income, which increases the tax burden on taxpayers. Example: A company’s profit-making income is subject to a charge of 25% camp