一个国家的税制结构是由经济发展水平和经济管理水平等因素决定的。由于发达国家与发展中国家在经济发展水平和经济管理水平等方面都存在着较大差异，各国所得税的发展历程和所得税法的结构、构成以及适用的纳税人也不尽相同。因此，所得税在不同历史阶段和各国的税收中所处的? A country’s tax structure is determined by such factors as the level of economic development and the level of economic management. Due to the large differences between developed countries and developing countries in terms of economic development and economic management, the development history of income tax in various countries and the structure and composition of income tax law and the applicable taxpayers are also different. Therefore, the income tax in different historical stages and countries where the tax?