加强对台湾现行税制及其两岸税收关系问题的研究，对于促进两岸经贸往来和祖国统一大业，具有重要的意义。（－）台湾目前开征的税种有：1、综合所得税。对个人在一定时期内（通常为一年）的净所得课征的税种，采用6％一聊％的超额累进税率制。Zx营利事业所得税。对营利事业盈 Strengthening the study of the current tax system in Taiwan and its tax relations across the Taiwan Strait is of great significance to promoting cross-Strait economic and trade exchanges and the great cause of reunifying the motherland. (-) Taiwan’s current tax types are: 1, comprehensive income tax. Taxes on individual net income over a period of time (usually one year) are based on the system of excessively progressive taxes of 6% on one chat. Zx profit-making business income tax. Profitable business profit