现将我们搜集到一些国家1987年的税收资料,按月分别介绍如下,以供研究国际税收参考。一月份在美国税制改革的冲击下,西方发达国家正在掀起一场税制改革热潮。由于美国的公司所得税率和个人所得税率降低的影响,不少西方国家的资本不仅会流向美国,而且还有一些科学家和商业经营管理人才也将流往美国。澳 Now we collect tax information on some countries in 1987, introduced separately as follows on a monthly basis for the study of international tax reference. In January, under the impact of the tax reform in the United States, the western developed countries are setting off a wave of tax reform. Due to the impact of the reduction in the corporate income tax rate and personal income tax rate in the United States, many Western countries not only have capital flowing to the United States, but some scientists and business managers will also flow to the United States. Australia