两税合一制的预期影响与效益 现行两税合一制自１９９８年实施，依据当时的设想，是为建立低税负、无障碍的投资环境，借以提高竞争力，并建立公平合理的税制，矫正过去借盈余的保留为股东规避税负的恶习，其预期影响与效益如下： （一）消除营利所得重复课税，增加实质利益， Expected Impact and Benefit of Two-Tariff One-System Since the implementation of the two-one-one tax system since 1998, the current assumption was to establish a low-tax, unimpeded investment environment so as to enhance its competitiveness and establish a fair and reasonable tax system , The rectification of the past abuse of surplus reserve for the shareholders to evade tax burden, the expected impact and benefits are as follows: (a) to eliminate double taxation of profits, increase the substantive interests,