经济发达国家的税制改革在８０年代，以经济发达国家为主体的全世界范围内，掀起了一场全面、广泛的税制改革，这次改革是以降低税率作为改革的关键和突破口，美国的步伐迈得最大，７０年代，美国个人所得税率高达７０％，从８０年代起，不到十年时间，先后降至５０％、３... In the 1980s, the tax system reform in economically developed countries set off a comprehensive and extensive tax reform around the world with the economically developed countries as the main body. This reform is based on the lowering of the tax rate as the key and breakthrough in the reform and the pace of the United States The largest in the 1970s, the United States personal income tax rate as high as 70%, from the 80’s, less than 10 years, has dropped to 50%, 3 ...