一、西方经济发达国家税制特点由于国情的不同,西方各国税收制度都有自己的特点。但是,就其同属于当今世界经济发达国家而言,仍然在许多方面有着共同的特点,列举如下:(一)税制形成经历了较长的历史过程,并不断得到充实完善。西方经济发达国家的税制形成大致可分三个阶段。1.古老简单的直接税制度时期。这些国家当时 First, the characteristics of the tax system in developed western countries Due to the different national conditions, western tax systems have their own characteristics. However, in terms of their economic development in today’s world, the two countries still share common features in many aspects. The following are listed as follows: (1) The formation of the tax system has gone through a long historical process and has continuously been enriched and perfected. The tax system in western developed countries can be roughly divided into three stages. 1. The ancient simple direct tax system period. These countries were then