二十一世纪即将来临，本文从当前世界各国税制改革的现状入手，对下个世纪税制的发展趋势进行探讨。本世纪八十年代是世界各国税制改革风起云涌的年代。进入九十年代后，随着经济全球化的进程加快，世界各国的税制改革势头依然十分强劲。当前世界性税制改革的主要潮流是降... The 21st century is approaching, starting with the current tax reform in all countries in the world, this paper discusses the development trend of the tax system in the next century. The eighties of this century is the era of turbulent tax reform in all countries in the world. Since the 1990s, with the acceleration of economic globalization, the tax reform in various countries in the world has maintained a very strong momentum. The main trend of the current worldwide tax reform is ...