世界各国所得税制的改革及走向有其深刻的背景,它是国内和国际两个层面多重因素作用的结果,分析世界范围所得税制发展趋向,探究共原因,对探索我国所得税制及至整个税制结构的发展方向无疑是有益的。 The reform and trend of the income tax systems in various countries in the world have their profound background. They are the result of multiple factors both at the domestic and international levels. They analyze the development trend of the worldwide income tax system, probe into the reasons for it, and probe into the income tax system in our country and the entire tax structure The direction of development is undoubtedly beneficial.