一、国外公司税制改革的一般趋势本世纪无论是发达国家还是发展中国家都不同程度地进行了税制改革。而各国的税改又呈现出趋同的特点,使世界税制出现“同构”的格局。就公司所得税而言,其国际趋势如下: First, the general trend of corporate tax reform in foreign countries This century, both developed and developing countries have carried out tax reform to varying degrees. However, the tax reforms of all countries show the same characteristics of convergence, making the world’s tax system appear “same-structure”. In the case of corporate income tax, the international trends are as follows: