近三十年来,税制改革浪潮席卷全球,各国税制改革有的是从宏观经济的角度,有的是从政治角度,有的则为了解决管理问题。影响税制改革的各种因素都非常重要。有关税制改革的具体问题要依据一个特定的国家在特定时期的特定国情,只有特定的那个国家才能给出准确的答案。 In the past three decades, the tide of tax reform swept the world. Some of the tax reforms in various countries range from the macroeconomic point of view, some from a political perspective, and others to the management issues. Various factors that affect the reform of the tax system are very important. The specific issues concerning the reform of the tax system depend on the specific national conditions of a particular country during a given period of time. Only a specific country can give an accurate answer.