80年代以来,西方发达国家先后进行了影响较大的税制改革。其主要目的在于充分发挥税收的杠杆作用、最大限度地调动个人积极性、提高劳动生产率、鼓励储蓄和提高投资积极性。并且明确不以税收改革作为增税的手段,而是普遍降低主要直接税税种的边际税率。在发达国家,税收收入中直接税所占比重明显高于发展中国家,其个人所得税、公司所得税和工薪税三项一般占总税收65%左右,而发展中国家这个比例一般 Since the 1980s, the western developed countries have carried out a major tax reform. Its main purpose is to give full play to the leverage of tax revenue, maximize the enthusiasm of individuals, increase labor productivity, encourage savings and increase investment enthusiasm. And explicitly not to tax reform as a means of tax increases, but generally reduce the marginal tax rate of major direct tax types. In developed countries, the proportion of direct taxes in tax revenue is significantly higher than that in developing countries. The personal income tax, corporate income tax and payroll tax generally account for about 65% of the total tax revenue while the proportion of developing countries is generally