80年代西方国家的大规模的税制改革,在税收政策上有四个方面的动向引人注目:一是减少税收对经济的干预,而寻求将这种干预控制在“适度”水平上;二是以减税为中心,将税收调节的重点从需求转向供给;三是重视流转课税的作用,加强和改进流转税。进入90年代以后,西方发达国家的税制改革与税收政策又走向如何呢? In the 1980s, the large-scale tax reform in western countries attracted notable attention in four aspects: First, to reduce tax intervention in the economy and to seek to control such interventions on a “moderate” level; secondly, Focusing on tax cuts, we will shift the focus of tax regulation from demand to supply. Third, we will emphasize the role of turnover tax and strengthen and improve the turnover tax. Since the 1990s, what about the tax reform and tax policies of the developed countries in the western world?