随着经济全球化的发展和国际间资本流动的加速,在追求公平、效率、收入的基础上,世界公司所得税改革的价值取向已进一步提升到提高本国税制竞争力、吸引国际投资的高度,降低税率、扩大税基、消除股息双重征税以及对现金流量税的理论推崇也成为实现这一价值理念的基本措施.“,”With the development of economic globalization and the acceleration of international capital flows, based on pursuits of equity, efficiency and revenue, orientations of global corporate income tax reform has been upgraded to higher goals of enhancing the competitiveness of national tax system and attracting international investments.Cutting tax rate, expanding tax base, eliminating double taxation on dividends, and advocating the Cash-flow Tax theory have become concrete measures for maintaining such orientations.