近些年来,由于经济全球化导致的国际税收竞争和金融危机造成的预算压力,全球公司所得税税率持续下降,而增值税税基扩大,税率不断提高,因而影响了全球各国的税制结构从直接税向间接税转变。增值税/货物与劳务税制(VAT/GST)已经遍及全球,以增值税为核心的间接税制走向成熟。尤其是上世 In recent years, due to the international tax competition caused by the economic globalization and the financial pressure caused by the financial crisis, the global corporate income tax rate continued to decline, while the VAT tax base expanded and the tax rate continuously increased, thus affecting the global tax structure from the direct tax Indirect tax change. Value-added tax / goods and services tax system (VAT / GST) has been around the world, with VAT as the core of the indirect tax system matures. Especially in the past