最近几十年来，利润所得税成了西方经济学家注意的中心。对此之所以如此重视，其原因主要有如下两个。第一，在２０世纪，特别是在二次世界大战期间和战后，随着实行利润所得税作为国家预算收入的重要来源，私人经营活动的刺激因素发生了明显的转换。在此之前，资本的积累及其 In recent decades, profit tax has become the focus of Western economists. The reason why so seriously, the main reasons are the following two. First, in the twentieth century, especially during and after the Second World War, with the implementation of profit-tax income as an important source of revenue for the state budget, there has been a clear shift in the incentives for private-sector activity. Prior to this, the accumulation of capital and its