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在经济全球化规律的支配下 ,世界税收的一体化进程将明显加快 ,各国在税负方面的差异将不断缩小 ,世界税制将不断趋同 ,这是世界税制发展的总趋势
Under the rules of economic globalization, the process of integration of world tax revenue will be markedly accelerated. The differences in tax burden between countries will continue to shrink and the world tax system will continue to converge. This is the general trend of world tax system development