本文主要介绍了国际金融危机以来的世界税收发展趋势:减税与增税并举,综合施策是各国税改的总基调;直接税与间接税此消彼长,各国税制结构逐渐趋同;竞争与合作彼此交织,国际税改卓有成效;从参与者到引领者的角色转换,中国正逐步成为国际税改的重要力量。 This article mainly introduces the trend of world tax revenue since the international financial crisis: tax reduction and tax increase simultaneously, and comprehensive policy application is the general tone of tax reform in all countries; the direct tax and indirect tax are offsetting each other and the tax structure of different countries gradually converge; competition and cooperation are intertwined with each other , The international tax reform has been fruitful. From the role of participants to the leader, China is gradually becoming an important force in international tax reform.