自20世纪80年代以来,发达国家都在英美等国家税制改革的带领下进行了轰轰烈烈的税制改革。税制改革的浪潮波及了几乎所有的国家,被称为全球性的税制改革。本文主要研究发达国家和发展中国家的税制改革,特别是对增值税的发展趋势进行了分析,总结了发达国家和发展中国家税制改革的方法和经验教训。 Since the 1980s, the developed countries conducted a vigorous tax reform under the leadership of the tax reforms of Britain, the United States and other countries. The wave of tax reform has spread to almost all countries, known as the global tax reform. This paper mainly studies the tax system reform in developed and developing countries, especially analyzes the development trend of value-added tax and summarizes the methods and experiences and lessons of the tax system reform in developed and developing countries.