欧洲债务危机爆发以后,许多欧洲国家都不得不面对高赤字率和高债务负担率问题。为了尽快走出危机,重振财政,欧洲各国纷纷改变应对国际金融危机实施的减税政策取向,开始实施一系列的增税政策,以实现经济的可持续增长。同时,美国、日本等国也开始研究并出台应对本国债务危机的税收政策措施。这些措施的出台,预示着世界各国的税收政策调整进入了新一轮的增税周期,必将对后金融危机时代世界税收制度改革趋势产生深远的影响。 After the European debt crisis, many European countries have to face the problem of high deficit rates and high debt burden rates. In order to get out of the crisis as soon as possible and revitalize the finance, all countries in Europe have changed their tax reduction policy orientation in response to the international financial crisis and started to implement a series of tax increase policies so as to achieve sustainable economic growth. At the same time, the United States, Japan and other countries also began to study and introduce tax policies and measures to deal with their own debt crisis. The promulgation of these measures indicates that the adjustment of tax policies in various countries of the world has entered a new cycle of tax increase and will surely have a profound impact on the trend of world tax reform in the post-financial crisis era.