問題詳情
一、 我國所得稅法第五條與第五條之一，係規定以所謂「物價指數連動法」來減輕通貨膨脹對綜合所得稅的影響。請問：(一) 所得稅法關於物價指數連動法之規定內容為何？(二) 若無物價指數連動法之規定，則通貨膨脹對納稅義務人綜合所得稅之負擔，將有何影響？
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