When the "two-in-one" revisions go into effect, the individual shareholder will be spared having income taxed twice. And with companies 'reserve surpluses becoming taxed (at a fixed rate of 10 %), this will reduce the incentive for businesses to hold onto reserve surpluses so that shareholders can avoid paying tax, and will thus reduce the amount of national income made entirely untaxable.
兩稅合一實施之後，股東可省下被重複課稅的部份，而公司部分每年將加徵保留盈餘百分之十的營利事業所得稅，如此可降低公司藉保留盈餘規避股東稅負的誘因，並且可對稅收流失的部分稍做彌補。