三大做法 　　尽管学术界在过去的半个多世纪以来构想出税制改革的三大战略，美国的理论界和政界也在酝酿税制改革的三大方案，可是，面临着对现行税制大动手术后，新税制的实施能否补偿税制转轨所付出的代价以及转轨后难以预料的新问题等风险，还没有哪个国家敢贸然率先废旧立 Although the academic community has conceived three major tax reform reforms in the past half century or so, the theoretical and political circles in the United States are also brewing three major proposals for tax reform. However, after facing the current tax reform, , The implementation of the new tax system can compensate for the cost of tax system transition and unforeseen new problems after the transition, and other risks, there is no country dares to take the lead in waste