20世纪80～90年代（以下简称××年代，省去“20世纪”)以来，发展中国家为实现产业结构升级和经济持续发展，增加政府收入，提高企业的国际竞争力，都不同程度地进行了税制改革，其中的经验对我国进一步深化税制改革具有一定启示。一、发展中国家税制改革总体比较（一）发展中 Since the 1980s and 1990s (hereinafter referred to as XX years, omitting the “20th century”), in order to achieve the industrial structure upgrade and sustained economic development, increase the government revenue and enhance the international competitiveness of enterprises, developing countries have to varying degrees Carried out the tax reform, the experience of which has some enlightenment for our country to further deepen the tax reform. First, the overall tax system reform in developing countries (A) in development