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目前世界各国的税收制度改革正在持续进行,总的趋势依然是降低公司所得税率。各国间的经济差异在税制中也得到了反映,如日本利用税收杠杆刺激进口,而危地马拉等发展中国家则用税收手段鼓励出口。增值税在世界范围内进一步推广,委内瑞拉和泰国是最新开征这一税种的国家。比利时税制改革方案计划在1990年将公司所得税率降列41％,1991年降至39％。法国1990年财政议案的主要内容是将公司留存收益税率降为37％,长期资本收益税率从15％提高到19％。1990年两德税制改革计划的主旨是允许公司采用后进先出法确定存贷价值,延长投资准备结转的期限,颁布资本不足条例。瑞典的税制改革计划已完成,
At present, the tax system reform in various countries in the world is continuing. The general trend is still to reduce the corporate income tax rate. The economic disparities among countries are also reflected in the tax system. Japan, for example, uses tax leverage to stimulate imports while developing countries such as Guatemala use taxation to encourage exports. Value-added tax is further promoted around the world. Venezuela and Thailand are the latest countries to introduce this type of tax. The Belgian tax reform program plans to lower the company income tax rate by 41% in 1990 to 39% in 1991. The main content of France’s 1990 fiscal motion is to reduce the retained tax rate of the company to 37% and the long-term capital gains tax rate from 15% to 19%. The thrust of the two-German tax reform plan in 1990 was to allow companies to adopt the back-in-first-out method to determine the value of deposits and loans, extend the deadline for carrying forward investment preparations, and promulgate regulations on under-capitalization. Sweden’s tax reform plan has been completed,