Despite minor changes over twenty years, it has maintained a highly progressive tax structure as a way of seeking fair income distribution; the fundamental spirit of providing exemptions and deductions to encourage specific behaviors has not changed, either.
其時間近廿年，雖不斷有細節調整，但維持高度累進的稅率結構，以求平均所得分配；訂定特殊減免規定，以獎勵或鼓勵特定納稅人的行為等基本精神並未變更。