20世纪80年代,一场世界幽的税制改革浪潮席卷全球,至今余波未消。总体上看,这场世界性税制改革体现出“降低税率,扩大税基,调整结构,简化税制,加强管理”的基本特征。由于各国经济发展水平不同,又各有其不同的特点。以美国为首的西方发达国家是掀起这次世界性税制改革的领头羊。美国于20世 In the 1980s, a world-wide wave of tax reform swept the world, so far no end. Overall, this worldwide tax reform reflects the basic characteristics of “lowering the tax rate, broadening the tax base, adjusting the structure, simplifying the tax system and strengthening management.” As countries have different levels of economic development, they also have their own different characteristics. The developed western countries led by the United States are the leaders in setting off this worldwide tax reform. The United States in twentieth Century