国际税制改革趋势及国际税收征管经验□水淙一、国际税制改革趋势及其借鉴意义纵观全球税制改革，总的趋势是：扩大税基，降低税率；简化税制，减并税率；推崇增值税，强调中性原则；降低个人所得税最高边际税率，实行综合税制；征税观念也正从实现人与人之间平等的目的朝... International Tax Reform Trends and Experiences in International Tax Collection and Management I. Trends in International Tax Reform and Its Implications In the global tax reform, the general trend is to broaden the tax base and lower the tax rate; to simplify the tax system and to reduce the tax rate; and to value value added tax , Emphasizing the principle of neutrality; reducing the highest personal income tax marginal tax rate, the implementation of a comprehensive tax system; taxation concepts are also from the realization of equality between people toward ...