The current tax system, and especially the sections of the Consolidated Income Tax which uses the individual or household as the object of taxation, have mainly been built and developed according to the concepts of the 1970 Tax Reform Commission of the Executive Yuan.
現時的我國所得稅制度，特別是以家庭及個人為課繳對象的綜合所得稅部分，主要根據民國五十九年結束任務的「行政院賦稅改革委員會」的基本構想建立發展。