进入新世纪，为应对经济全球化带来的激烈的国际竞争，为提高本国企业的国际竞争力，美国、加拿大、德国、法国等国纷纷推出了减税计划和方案，调低税负，形成了新一轮世界性的减税趋势和潮流。但至今为止，我国高层尚未表达要减税的意见，虽然我国从1998年起就开始实施积极的? In the new century, in order to cope with the fierce international competition brought about by economic globalization and the promotion of the international competitiveness of their enterprises, the United States, Canada, Germany and France have introduced tax reduction plans and plans to reduce the tax burden and form A new round of global tax trends and trends. However, up to now, China’s top management has yet to express its opinion on tax reduction. Although China has been active since 1998,