对所得课税发展前景的判定近一个世纪以来世界经济与税制发展的历史表明，在国际经济交往日趋频繁、经济全球化的进程日渐加快的形势下，一国的税收制度如果不健全或者与国际上通行的税收制度相差甚远或格格不入，在对外的经济交往中将处于非常不利的地位，按照国际惯例来改革 Judgment on Prospective Income Tax Development The history of the world economy and tax system development over the past century shows that under the conditions of increasingly frequent international economic exchanges and ever-accelerating economic globalization, if a country’s tax system is not sound or is in close contact with the international The prevailing tax system is far away from or far from compatible with each other and will be in a very unfavorable position in the economic exchanges with other countries and will be reformed in accordance with international practices