The two-in-one tax revisions were one of the promises made by President Lee Teng-hui in his inaugural address the year before last. Its quick passage, however, should not obscure that the "Revisions to Promote Productivity" and the "Revisions for the Development of Small and Medium-Sized Firms" should also be adopted.
兩稅合一是總統李登輝於八十五年就職演說時所開出的支票，眼看已然兌現，不過為了使租稅情況更公平合理，「促進產業升級條例」、「中小企業發展條例」都需再加以修改。