许多亚太地区国家和地区已降低或准备降低公司和个人所得税税率。要进行这样的改革,她们必须寻求新的税源以弥补减税带来的财政损失。美国总统里根的税制改革,已影响到亚太地区许多国家税制结构的变化。在日本,正面临着从直接税而不是从间接税征收更多的税收问题;在澳大利亚,正在进行改革税制结构,使国家对企业的征税比新西兰的税收更具有竞争力;而新西兰,去年刚刚修改了其税制;在印度、菲律宾、马来西亚,对税法的修改有的已经进行完毕,有的将在今年进行。尽管她们 Many countries in the Asia Pacific region have lowered or are prepared to reduce corporate and personal income tax rates. To carry out such a reform, they must seek new sources of revenue to make up for the financial losses caused by tax cuts. The tax reform of U.S. President Reagan has affected the changes in the tax structure in many countries in the Asia Pacific region. In Japan, more tax issues are being levied from direct taxes rather than from indirect taxes; in Australia, the tax structure is being reformed so that state taxes on businesses are more competitive than New Zealand taxes; and in New Zealand, just last year’s revisions The tax system; in India, the Philippines, Malaysia, some amendments to the tax law has been completed, and some will be carried out this year. Despite them