世界商品税制的改革及其趋势曹耳东，胡怡建自８０年代以来，世界各国的税收制度发生了重大的变化，主要表现为旨在降低税率、扩大税基、减少优惠、公平税负的所得税制改革和旨在扩大增值税范围、调整税率结构、规范税收制度的商品税制改革。增值税以其稳定财政收入、提高... Reforms and Trends of the World’s Commodity Tax System CAO Dong-dong, HU Yi-jian Since the 1980s, the tax system in various countries of the world has undergone major changes. The major changes have been made to the income tax system aimed at reducing the tax rate, expanding the tax base, reducing concessions and fair tax burden Reform and reform of the tax system of goods aimed at expanding the scope of value added tax, adjusting the tax rate structure and standardizing the taxation system. Value-added tax to stabilize its revenue, improve ...