This report was produced to suggests tasks regarding tax revision that correspond with current tax policy. Prior to the production of this report， there were several meetings and seminars with professionals and organizations to grasp demands on tax law amendment. The report sets four criteria for the tax policy direction？that is， as: the promotion of tax policy efficiency， fairness of tax policy， Ppolicy in a changing environment， and Rrationalization of tax system and protection of taxpayers’ rights？and . Then it presents tasks of each criteria.