自1986年美国以“供应学派”理论为基础的税制改革方案实施以后,改革浪潮不仅扩展到了资本主义世界的所有国家,而且涉及广大的发展中国家。各国政府所提出的税制改革方案,均是以“减税”为核心内容。进入九十年代以后,这种世界性税制改革的浪潮丝毫没有减弱,反而愈演愈烈,这对我国经济不可能不产生重大影响。我们应当进行认真的比较分析,以利完善我国的税制。 Since the implementation of the tax reform program based on the “supply school theory” in the United States in 1986, the wave of reform has not only spread to all countries in the capitalist world, but also to a large number of developing countries. Tax reform proposed by governments of all countries takes “tax reduction” as the core content. Since the 1990s, the tide of this worldwide tax reform has not diminished but intensified, which is unlikely to have any significant impact on our economy. We should conduct a careful comparative analysis to facilitate the improvement of our tax system.