140 43 2

*

*

141

1

17 % 48 % 1

1

2003 1,008,099 2,001,731 50.36% 219,954 1,220,116 18.03%

2004 1,259,991 2,416,568 52.14% 257,689 1,353,410 19.04%

2005 1,502,457 2,877,854 52.21% 263,243 1,531,297 17.19%

2006 1,791,352 3,480,435 51.47% 263,575 1,556,652 16.93%

2007 2,205,240 4,562,197 48.34% 274,268 1,685,875 16.27%

2008 2,562,333 5,422,379 47.25% 273,667 1,710,617 16.00%

2009 2,749,520 5,952,159 46.19% 245,356 1,483,518 16.54%

2010 3,225,139 7,321,079 44.05% 289,816 1,565,847 18.51%

2011 3,794,563 8,973,839 42.28% 307,691 1,703,989 18.06%

2012 2,641,600 10,060,100 41.91% 306,537 1,733,350 17.68%

47.62% 17.425%

1

2

1

142 43 2

1989

GDP

1998

1986 1987

1991

17%

2005

5 %

2008

5 %

2002

2008

143

2010

17 %

3 %

13 %

2010

2010

2 3

144 43 2

2009

1

5

1

6

8

16

12

145

2

1

3 4

19 10

21

3

8 16

1994

146 43 2

1999 1 31

2

1 1

20%17%

2

10%5%

5%0%

4 15

1114 13

16 7

8819

21 44

3

1 111

2

3%20%

2127

1%25%

2%5%

1%

15%25%

1%

0.1%

4 15

6

7

8819

147

1

1

2

3

4

3

1

2 3

148 43 2

single tax rate5 % 3 %

multiple tax rates17 %

13 %

7

8 %

3 % 13 %

20 % 40 %

35 %

15 %

149

2

40 %

60 %40 %

1994 1 1

75 %25 %

2 8

150 43 2

3% 1%

151

5 GDP

GDP GDP

152 43 2

198641

30

2

8

32 8 1 9

37 7

1 1 7

OECD

2012 OECD 18

%WEF

IMD GDP

GDP OECD

153

5 %

2005 2 %

11

OECD

1994

3

3

154 43 2

1994

4

4 2009

155

156 43 2

2 %

1 %10 %

20 80

21

157

1

0.5

GDP

OECD

158 43 2

B2B

4

159

1.2.3.

160 43 2

4.

GDP OECD

161

1. 1989

60-64

2. 1998

492303-349

3. 200536715-18

4. 200929716-17

5. 2008

6. 2010

26581-88

7. 2002

0535-37

162 43 2

8. 20101175-79

9. 20011148-52

10.2010572-75

1. http://www.ttc.gov.tw

2. http://www.mof.gov.tw

3. http://www.mof.gov.cn

4. http://www.chinatax.gov.cn

5. http://www.stats.gov.cn

6. OECD http://www.oecd.org