一、正确认识２０世纪８０年代以来世界税制改革的潮流或基本取向２０世纪８０年代以来的世界税制改革 ,特别是经济发达国家的税制改革 ,的确出现了某些带规律性的历史趋势 ,一般将其简要地概括为“拓宽税基、降低税率、减少优惠、加强征管”这十六个字。但这十六个字或其所涉 I. Correctly Understanding the Trend or Basic Orientation of the Reform of the World Tax System Since the 1980s Indeed, the world tax reform since the 1980s, especially the tax reform in economically developed countries, has shown some historical trends with regularities. Generally, It briefly summarizes the words “broaden the tax base, lower tax rates, reduce concessions and strengthen tax collection and administration.” But these sixteen words or their implications