台湾推动“房地合一税”改革,将房屋和土地交易实际发生、但未被纳入税基的资本获利纳入税基,并实行更合理税率。从短期看,“房地合一税”对税收增长有限,但从长期影响来看,将使台湾税制改革朝“量能课税”、“资本所得课税”的方向迈进。目前“房地合一税”改革除“公平正义”原则获得岛内各界认同外,其未来实施的举措、效果、影响等仍存在较大争议。 Taiwan has pushed for “land rent” reform to bring about real estate and land transactions. However, capital gains not included in the tax base have been incorporated into the tax base and a more reasonable tax rate has been introduced. In the short term, the “unified tax on housing and land” will have limited tax revenue growth. However, in the long run, the tax reform in Taiwan will move in the direction of “quantity taxable” and “capitalized taxable income” Forward. At present, except for the principle of “fair and just” reform, which has been approved by all walks of life in the island, the measures, effects and impact of its implementation in the future are still far more controversial.