我國所得稅制採累進稅率，以「家戶」為申報單位，限制夫妻應合併申報所得稅。累進稅率的特徵即是所得愈多、稅率愈高，稅負自然愈重。依我國財政部規定，個人最低稅負制扣除額現為670萬元，但結婚後夫妻最低稅負制扣除額也仍為670萬元，並無提高最低稅負制的扣除額，也無分開計稅。以薪資所得為例，薪資所得夫妻雖頇合併申報，但也能分開計稅；而最低稅負制，卻始終還是採取以合併申報、合併計稅的方式，此作法是否違反婚姻歧視？頗值研究。本文參考財政部有關最低稅負制的規定及法條，並參考相關專家、外國法制意見，期望經由各方資料分析並依多角度看待最低稅負制婚姻歧視等問題，提出相關之意見，為日後解決問題提供參考。

Our country adopt a progressive tax rate of income tax, taking family as a taxable unit, limiting couples to declare income tax should be merged. The characteristic of the progressive tax rate is the higher the income the higher the tax rate. In accordance with the provisions of Ministry of Finance, the deduction of the personal alternative minimum tax is now 6.7 million. If we take the salary income tax for instance, although the salary income tax of the married couples should filing jointly but it can also be computed separately. But for the alternative minimum tax, it still adopt consolidated reporting and merged taxation. Does this arrangement violate the marriage discrimination and worth discussing. This article make reference to the regulations, provisions and articles of Ministry of Finance, and refer to the relevant experts' opinions as well as the foreign regulations. We expect, regarding the issue the marriage discrimination to the alternative minimum tax, to propose some relevant points of view through the data analysis of all parties and an all-around. Hope the related opinions as the solutions for reference in the future.