On December 26, 1997 the legislature passed the so-called "two-in-one" tax reform bill on its third reading. It is hoped that these revisions to the tax structure, which become law on January 1, 1988, will stimulate the domestic economy.
攸關「兩稅合一」制度的「所得稅法部分條文修正案」，已於八十六年十二月二十六日由立法院三讀通過，今年元旦起開始實施，租稅結構將改變，國內經濟景氣也將獲得刺激。