改革的中长期目标我国企业所得税的改革 ,应具有前瞻性和完整性 ,必须考虑国内外税收环境的变化。展望近１０多年来世界税制的演变 ,以８０年代美国率先大幅度降低公司所得税税率开始 ,带来了第一次全球范围的减税浪潮 ,当时主要国家的公司所得税税率 ,几乎都相继降低到３５%上 Medium and long-term goals of reform The reform of corporate income tax in our country should be forward-looking and complete. We must consider the changes in the taxation environment at home and abroad. Looking to the evolution of the world’s tax system in the past 10 years or so, beginning with the first drastic reduction in the corporate income tax rate in the 1980s, the United States brought the first wave of tax cuts on a global scale. At that time, the corporate income tax rates in major countries were almost all reduced to 35 %on