20世纪80年代至今,世界性的减税浪潮席卷全球,在我国加入WTO的背景下,这势必对我国税收政策产生影响。我国于2008年12月提出的结构性减税更强调有选择的减税,进行有增有减的税负调整,但税负总体水平是减少的。日本实行以所得税为主的税收制度,其针对所得税制的减税政策对我国的所得税制改革具有一定的借鉴意义。 Since the 1980s, the global wave of tax relief has swept the world. Under the background of China’s accession to the WTO, this will inevitably have an impact on China’s tax policy. The structural tax reduction proposed by our country in December 2008 emphasizes selective tax reduction and increases and decreases in the tax burden but the overall tax burden is reduced. Japan implemented the income tax-based tax system, and its tax relief for income tax system has some reference to the reform of China’s income tax system.