Following on the example of such nations as England, Germany, Singapore and New Zealand, the ROC is the 22nd country to institute similar two-in-one tax revisions. The move represents a step forward in the direction of a modernized tax structure.
我國可說是繼國際上包括：英、德、新加坡等國之後，第二十二個實施兩稅合一相關辦法的國家，未來稅制又朝向現代化的方向邁進一步。