一、发展中国家税制改革的背景从国际背景来看,发达国家税制改革的实践对发展中国家产生了冲击。众所周知,发达国家的税制改革主要涉及降低税率、扩大税基和清除税收漏洞三方面的内容。当今世界各国经贸关系日趋密切,降低税率的措施对国际间的资本与产品流动产生了不可低估的影响,客观上增强了发达国家出口产品的竞争力。为应付这种无法回避的挑战,发展中国家也需要相应调整税制。同时,发达国家税制改革的理论,也对发展中国家产生了影响。第二次世界大战以来,许多在政治上获得独立的发展中国家,在经济上实行市场经济模式,其经济理论与西方经济 First, the background of tax reform in developing countries From the international context, the practice of tax reform in developed countries had an impact on developing countries. As we all know, the tax reform in developed countries mainly involves lowering the tax rate, expanding the tax base and removing tax loopholes. The economic and trade relations between countries in the world are getting closer and closer. The measures to reduce the tax rate have an inestimable impact on the international capital and product flow, and objectively enhance the competitiveness of the developed countries’ exports. To cope with this unavoidable challenge, developing countries also need to adjust the tax system accordingly. At the same time, the theory of tax reform in developed countries has also exerted an influence on developing countries. Since World War II, many politically independent developing countries have economically instituted the market economy model. Its economic theory has been linked to the economic growth in the western economy