进入21世纪,随着经济全球化的加快发展,各国纷纷推出了减税计划和方案,调低税负,形成了新一轮世界性的减税趋势和潮流。这些国家包括:(1)美国。美国新总统布什把大规模减税作为其经济政策的核心,就职不到20天即向国会提出10年减税1.6万亿美元的计划(后来国会将其缩减为1.35万亿美元),主要是降低税率和增加税收减免。这是美国20年来最为庞大的减税计划。“9·11”事件后,布什政府加快了减税计划的 In the 21st century, with the acceleration of economic globalization, various countries have introduced tax reduction plans and plans to reduce the tax burden and have formed a new round of worldwide tax trends and trends. These countries include: (1) the United States. As the core of its economic policy, the new U.S. President Bush took the massive reduction of tax as the core of his economic policy. In less than 20 days, Bush proposed to the National Assembly a plan of 10-year tax relief of 1.6 trillion U.S. dollars (later reduced to 1.35 trillion U.S. dollars by Congress) Reduce tax rates and increase tax breaks. This is the largest U.S. tax relief plan in 20 years. After the “9.11” incident, the Bush administration accelerated the tax relief plan