本世纪世界重大税制改革与跨世纪我国税制改革重点凌岚一、２０世纪世界重大税制改革及其对我国税制建设的影响本世纪，在世界范围内曾出现过六次大规模的税制改革浪潮，每次税制改革都顺应了时代发展的要求，以及经济条件变化和经济政策调整的客观要求，促进了各国税制结... The major tax reform in the world and the focus of tax reform in China in the new century Ling Lingyi The major tax reform in the world in the 20th century and its impact on China’s tax system In this century there have been six large waves of tax reform in the world, Every time the tax reform accords with the requirements of the development of the times as well as the objective requirements of changes in economic conditions and the readjustment of economic policies, the tax reform for all countries has been promoted.